2(1)A “tax agent” is an individual who, in the course of business, assists other persons (“clients”) with their tax affairs.U.K.
(2)Individuals can be tax agents even if they (or the organisations for which they work) are appointed—
(a)indirectly, or
(b)at the request of someone other than the client.
(3)Assistance with a client's tax affairs includes—
(a)advising a client in relation to tax, and
(b)acting or purporting to act as agent on behalf of a client in relation to tax.
(4)Assistance with a client's tax affairs also includes assistance with any document that is likely to be relied on by HMRC to determine a client's tax position.
(5)Assistance given for non-tax purposes counts as assistance with a client's tax affairs if it is given in the knowledge that it will be, or is likely to be, used by a client in connection with the client's tax affairs.
Commencement Information
I1Sch. 38 para. 2 in force at 1.4.2013 by S.I. 2013/279, art. 2