Finance Act 2026
Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.
Change 1
238 Requirement for tax adviser to notify clients of suspension or ineligibility orders
(1) Where a registered tax adviser’s registration has been suspended under section 232(1) (suspension of registration: registration conditions) for a period of more than 30 days, the adviser must take reasonable steps to notify each of their clients about the suspension within the period of 30 days beginning with the 31st day of the suspension. (2) Where a registered tax adviser’s registration has been suspended under section 232(2) (suspension of registration: behaviour of adviser), the adviser must take reasonable steps to notify each of their clients about the suspension within the period of 30 days beginning with the day on which the suspension first has effect. (3) Where a registered tax adviser is issued with a temporary or permanent ineligibility order under this Chapter, the adviser must take reasonable steps to notify each of their clients about the issuing of the order within the period of 30 days beginning with the day on which the order first has effect. (4) A notification to a client under subsection (1), (2) or (3) must be in the form and manner set out in a notice published by HMRC. (5) If a tax adviser contravenes subsection (1), (2) or (3) the adviser is liable to a penalty of £5,000. (6) Where the contravention relates to more than one client, the tax adviser is liable to a penalty under this section in respect of each client.
238 Requirement for tax adviser to notify clients of suspension or ineligibility orders
(1) Where a registered tax adviser’s registration has been suspended under section 232(1) (suspension of registration: registration conditions) for a period of more than 30 days, the adviser must take reasonable steps to notify each of their clients about the suspension within the period of 30 days beginning with the 31st day of the suspension. (2) Where a registered tax adviser’s registration has been suspended under section 232(2) (suspension of registration: behaviour of adviser), the adviser must take reasonable steps to notify each of their clients about the suspension within the period of 30 days beginning with the day on which the suspension first has effect. (3) Where a registered tax adviser is issued with a temporary or permanent ineligibility order under this Chapter, the adviser must take reasonable steps to notify each of their clients about the issuing of the order within the period of 30 days beginning with the day on which the order first has effect. (4) A notification to a client under subsection (1), (2) or (3) must be in the form and manner set out in a notice published by HMRC. (5) If a tax adviser contravenes subsection (1), (2) or (3) the adviser is liable to a penalty of £5,000. (6) Where the contravention relates to more than one client, the tax adviser is liable to a penalty under this section in respect of each client.
One line that says what changes, such as "Halve the dog tax".
Who it helps, what it costs, what it fixes. It is what persuades people to support it.
A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.
Sign in to file your proposal. What you have written stays on this page.
Sign in to file itThink it through
Ask what your change would do, who would gain and who would bear a cost, and where something like it is already law. The assistant reads your draft as it stands, cites the law and the studies it finds, and takes no side. What you file stays yours.