Business conditions
HMRC lists these for the registering business:
- Approved anti-money laundering (AML) supervision is in place, through HMRC or another supervisory body
- No outstanding tax returns or unpaid tax, unless covered by a payment plan
- No HMRC refusal decisions, anti-avoidance sanctions or stop notices
- No relevant unspent fraud or tax convictions
- Not formally insolvent, and not suspended or banned from HMRC registration
Who are relevant individuals?
Officers (directors, partners or equivalents) who play significant roles in managing tax adviser activity. See recording your relevance decisions.
Five or fewer versus six or more officers
- Five or fewer officers: HMRC treats all officers as relevant individuals.
- Six or more: identify those making strategic or management decisions about your tax advice work. If fewer than five qualify, add other officers to reach a minimum of five.
Individual conditions
Relevant individuals must meet the same conditions, except they do not provide AML supervision evidence, and they must not be disqualified from acting as a director in the UK or overseas.
Overseas applicants
HMRC says overseas applicants must provide authenticated, notarised documents translated into English.
Where this register fits
Personal suitability checks stay with HMRC. The register helps you keep the business evidence, owners and review dates in one place, without storing credentials or personal tax detail. See organising business evidence.
Source: HMRC registration conditions, checked 9 October 2026. Confirm against the official page; this is not tax or legal advice.