Official starting points

• HMRC: check if and when you need to register
• HMRC: registration conditions
• HMRC manual: relevant individuals and role mapping
• HMRC manual: individuals and future notification expectations
• HMRC manual: ongoing governance
• Finance Act 2026, section 226

Dates are not interchangeable

Application-window dates and statutory appointed days are different concepts. The workspace does not turn illustrative dates or practice review dates into statutory deadlines.

Internal assurance

Annual assurance in this product is an internal governance workflow. The HMRC policy and impact material discusses annual assurances in projected continuing costs; this is not treated as evidence of a fixed current annual filing date.

Version discipline

Record the official URL, publication or effective date where established, authority and source excerpt. New guidance versions preserve the earlier version relied on. Material changes prompt your own review.

Source evidence reviewed 5 October 2026. Recheck official sources before relying on a legal or administrative position.