{"data":[{"affectedIds":["qualification-att","qualification-cta","qualification-aca","qualification-acca","qualification-aat-level4","qualification-sqe-solicitor","qualification-jieb","barrier-exams-resits-exemptions"],"consequence":"A first-pass body-fee total can look cheaper while the actual multi-year path is more expensive; this API exposes components and refuses false precision.","detail":"Bodies publish different mixtures of registration, annual, exam, exemption and membership fees. Private tuition, VAT, resits, travel, employer funding, practice permission, PII and opportunity cost are not reported in one comparable format.","evidence":[{"fields":["/title","/detail","/consequence","/status","/affectedIds"],"locator":"ATT's component schedule","method":"manual-review","observedOn":"2026-07-10","sourceId":"src-att-fees-2026"},{"fields":["/detail","/consequence","/affectedIds"],"locator":"ACA component schedule and route transition","method":"manual-review","observedOn":"2026-07-10","sourceId":"src-icaew-fees-2026"},{"fields":["/detail","/consequence","/affectedIds"],"locator":"Centre-set, annual, standard/late and exemption fees","method":"manual-review","observedOn":"2026-07-10","sourceId":"src-acca-fees-2026"}],"id":"gap-qualification-total-cost","sourceIds":["src-att-fees-2026","src-icaew-fees-2026","src-acca-fees-2026"],"status":"open","title":"No comparable whole-route cost across qualifications"},{"affectedIds":["pay-tax-adviser","pay-private-accountant","economics-deloitte-partner","economics-pwc-partner","economics-ey-partner","economics-kpmg-partner"],"consequence":"Users must not read £25k–£55k adviser pay or seven-figure average partner profit as the expected return on ATT/CTA/ACA/ACCA.","detail":"Career profiles cover broad roles, company reports cover owners and service revenue, and body surveys use different populations/metrics. None isolates what the credential caused after experience, location, employer and selection are controlled.","evidence":[{"fields":["/title","/detail","/consequence","/status","/affectedIds"],"locator":"Broad indicative role range","method":"manual-review","observedOn":"2026-07-10","sourceId":"src-ncs-tax-adviser"},{"fields":["/detail","/consequence","/affectedIds"],"locator":"Owner-profit and service-revenue measures","method":"manual-review","observedOn":"2026-07-10","sourceId":"src-deloitte-results-2025"},{"fields":["/detail","/consequence","/affectedIds"],"locator":"Owner-profit and perimeter caveat","method":"manual-review","observedOn":"2026-07-10","sourceId":"src-pwc-results-2025"}],"id":"gap-pay-causality","sourceIds":["src-ncs-tax-adviser","src-deloitte-results-2025","src-pwc-results-2025"],"status":"bounded-by-design","title":"Pay ranges do not establish a qualification premium"},{"affectedIds":["gate-hmrc-adviser-registration","barrier-register-ambiguity","institution-hmrc"],"consequence":"Clients cannot independently verify the new access status through one public list; professional-body and AML registers prove different things.","detail":"HMRC provides ASA/registration processes and says registration is not endorsement, but this review found no public lookup equivalent to the Solicitors Register or insolvency-practitioner search for all registered advisers.","evidence":[{"fields":["/title","/detail","/consequence","/status","/affectedIds"],"locator":"Registration process with no public lookup linked","method":"manual-review","observedOn":"2026-07-10","sourceId":"src-adviser-registration-2026"},{"fields":["/detail","/consequence","/affectedIds"],"locator":"ASA and non-endorsement wording","method":"manual-review","observedOn":"2026-07-10","sourceId":"src-agent-services-2026"}],"id":"gap-hmrc-adviser-public-register","sourceIds":["src-adviser-registration-2026","src-agent-services-2026"],"status":"open","title":"No general public register of mandatory HMRC adviser-registration decisions identified"},{"affectedIds":["gate-developer-production","gate-software-recognition","institution-hmrc-developer-hub","barrier-api-production-recognition"],"consequence":"The gate's operation and equality of treatment cannot be measured from public data; recognition lists show only some final product outcomes.","detail":"Terms and tax-specific supplier lists are public, but this review found no application-level register of production approvals, refusals, reasons, review times, security conditions or revocations across all developer apps.","evidence":[{"fields":["/title","/detail","/consequence","/status","/affectedIds"],"locator":"Terms expose process, not a decision register","method":"manual-review","observedOn":"2026-07-10","sourceId":"src-developer-terms"},{"fields":["/detail","/consequence","/affectedIds"],"locator":"Product-specific recognition/listing only","method":"manual-review","observedOn":"2026-07-10","sourceId":"src-software-recognition"}],"id":"gap-production-access-decisions","sourceIds":["src-developer-terms","src-software-recognition"],"status":"open","title":"HMRC production API application decisions are not publicly auditable per applicant"},{"affectedIds":["qualification-aca","qualification-aat-level4","qualification-cta","qualification-acca","barrier-transition-churn"],"consequence":"Without effective dates, the same endpoint can incorrectly combine exams, fees and transition rights from incompatible versions.","detail":"The current ACA applies to new starters after July 2025, AAT Level 4 changes on 1 September 2026, CTA redesign begins for enrolments in autumn 2027/exams May 2028, and ACCA redesign starts September 2027.","evidence":[{"fields":["/title","/detail","/consequence","/status","/affectedIds"],"locator":"Next Generation applicability","method":"manual-review","observedOn":"2026-07-10","sourceId":"src-icaew-aca-handbook"},{"fields":["/detail","/consequence","/affectedIds"],"locator":"August/September 2026 transition","method":"manual-review","observedOn":"2026-07-10","sourceId":"src-aat-level4-2026"},{"fields":["/detail","/consequence","/affectedIds"],"locator":"CTA redesign notice","method":"manual-review","observedOn":"2026-07-10","sourceId":"src-cta-direct-2026"},{"fields":["/detail","/consequence","/affectedIds"],"locator":"Current route before September 2027 redesign","method":"manual-review","observedOn":"2026-07-10","sourceId":"src-acca-route"}],"id":"gap-route-transitions","sourceIds":["src-icaew-aca-handbook","src-aat-level4-2026","src-cta-direct-2026","src-acca-route"],"status":"time-sensitive","title":"ACA, AAT, CTA and ACCA route transitions are moving targets"},{"affectedIds":["institution-big-four","institution-tax-software-market","barrier-big-firm-partnership-ladder","barrier-mtd-private-software-channel","economics-deloitte-tax-legal","economics-pwc-tax"],"consequence":"This corpus can expose scale and business models but cannot responsibly rank market power or claim a tax oligopoly from the available measures.","detail":"Big Four revenue reports use different perimeters and service lines; vendor customer counts are not comparable UK tax-product shares. Audit concentration cannot be reused as tax-advice concentration.","evidence":[{"fields":["/title","/detail","/consequence","/status","/affectedIds"],"locator":"UK/Switzerland Tax & Legal perimeter","method":"manual-review","observedOn":"2026-07-10","sourceId":"src-deloitte-results-2025"},{"fields":["/detail","/consequence","/affectedIds"],"locator":"Consolidated group tax service line","method":"manual-review","observedOn":"2026-07-10","sourceId":"src-pwc-results-2025"},{"fields":["/detail","/consequence","/affectedIds"],"locator":"Dated package counts and free-option limitations","method":"manual-review","observedOn":"2026-07-10","sourceId":"src-nao-mtd"}],"id":"gap-tax-market-concentration","sourceIds":["src-deloitte-results-2025","src-pwc-results-2025","src-nao-mtd"],"status":"open","title":"No comparable current UK tax-advice or tax-software market-share dataset found"},{"affectedIds":["institution-insolvency-rpbs","qualification-jieb","gate-insolvency-authorisation","path-insolvency"],"consequence":"A UK-wide record can overstate common rules, fees, authorisers or supervision unless jurisdiction is explicit.","detail":"Great Britain currently has three RPBs under Insolvency Service oversight, while Northern Ireland has a separate legislative/oversight route and a fourth UK authorising body in the professions register.","evidence":[{"fields":["/title","/detail","/consequence","/status","/affectedIds"],"locator":"UK profession entry including Northern Ireland route","method":"manual-review","observedOn":"2026-07-10","sourceId":"src-ip-profession-register"},{"fields":["/detail","/consequence","/affectedIds"],"locator":"Three Great Britain RPBs and current oversight","method":"manual-review","observedOn":"2026-07-10","sourceId":"src-insolvency-review-2026"}],"id":"gap-insolvency-jurisdiction","sourceIds":["src-ip-profession-register","src-insolvency-review-2026"],"status":"bounded-by-design","title":"The UK insolvency authorisation route is not one uniform regime"},{"affectedIds":["role-independent-tax-adviser","barrier-open-entry-credential-illusion","institution-ciot","institution-att"],"consequence":"Neither affiliation nor open entry alone proves quality or harm; regulation options must not be sold as evidence already established.","detail":"Government consultation material describes market size, affiliation and risks, but public data do not provide a complete adviser-level outcome, error, complaint, redress and price dataset across affiliated and unaffiliated practices.","evidence":[{"fields":["/title","/detail","/consequence","/status","/affectedIds"],"locator":"Government evidence, estimates and proposals","method":"manual-review","observedOn":"2026-07-10","sourceId":"src-industry-regulation-response"},{"fields":["/detail","/consequence","/affectedIds"],"locator":"Body consumer guidance without whole-market outcome dataset","method":"manual-review","observedOn":"2026-07-10","sourceId":"src-open-entry-ciot"}],"id":"gap-independent-adviser-outcomes","sourceIds":["src-industry-regulation-response","src-open-entry-ciot"],"status":"open","title":"Affiliation and complaints data do not isolate adviser quality"},{"affectedIds":["gate-aml-supervision","path-tax-api-b2b","barrier-personalised-api-aml","role-tax-software-builder"],"consequence":"The API can expose a conservative capability flag but cannot issue a binding perimeter ruling for an unseen business model.","detail":"HMRC guidance clearly includes automated client-specific calculation and excludes some universal information, but mixed products, subcontracting and the all-supervised-customer exception turn on contracts and operations, not an endpoint label.","evidence":[{"fields":["/title","/detail","/consequence","/status","/affectedIds"],"locator":"Scope examples and conditional B2B exception","method":"manual-review","observedOn":"2026-07-10","sourceId":"src-hmrc-asp-scope"},{"fields":["/detail","/consequence","/affectedIds"],"locator":"Registration depends on actual business and supervisor","method":"manual-review","observedOn":"2026-07-10","sourceId":"src-aml-registration-2026"}],"id":"gap-personalised-api-perimeter","sourceIds":["src-hmrc-asp-scope","src-aml-registration-2026"],"status":"bounded-by-design","title":"AML classification still depends on the facts of an API service"},{"affectedIds":["institution-tuition-market","study-att-commercial","study-aat-provider","study-sqe-specification","barrier-authorised-provider-platform"],"consequence":"Listed/approved status cannot be translated into a value-for-money ranking, and students face marketing claims with limited common evidence.","detail":"Exam bodies list, approve or contract providers to different degrees, but no public dataset compares total price, candidate mix, completion, pass rates, complaints and refunds across ATT, CTA, ACA, ACCA, AAT and SQE preparation.","evidence":[{"fields":["/title","/detail","/consequence","/status","/affectedIds"],"locator":"Provider list and no-control disclaimer","method":"manual-review","observedOn":"2026-07-10","sourceId":"src-att-study-2026"},{"fields":["/detail","/consequence","/affectedIds"],"locator":"Provider list and official support","method":"manual-review","observedOn":"2026-07-10","sourceId":"src-cta-study-2026"},{"fields":["/detail","/consequence","/affectedIds"],"locator":"Assessment outcomes do not compare preparation providers comprehensively","method":"manual-review","observedOn":"2026-07-10","sourceId":"src-sqe-report-2025"}],"id":"gap-tuition-outcomes","sourceIds":["src-att-study-2026","src-cta-study-2026","src-sqe-report-2025"],"status":"open","title":"No comparable provider price, completion and pass-rate dataset"}],"filters":{},"page":{"limit":100,"offset":0,"returned":10,"total":10},"provenance":{"corpusVersion":"2026-07-10.2","gaps":"/v1/tax-industry/uk/gaps","reviewedOn":"2026-07-10","sourceLedger":"/v1/tax-industry/uk/sources"}}