{"data":[{"authorityLevel":"government-guidance","doesNotProve":["That every unaffiliated adviser is unqualified or harmful.","That mandatory professional-body membership has been enacted."],"id":"src-industry-regulation-response","licence":{"name":"Open Government Licence v3.0","url":"https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/"},"publicationMode":"normalised-summary","publisher":"HM Treasury and HM Revenue & Customs","reuseStatus":"confirmed","reviewAfter":"2026-10-08","reviewedOn":"2026-07-10","status":"current","supports":["Approximately 85,000 firms assist 12 million taxpayers.","Almost anyone can provide tax advice; roughly one-third of practitioners are estimated to be unaffiliated.","Government rationale and options for strengthening regulation."],"title":"Raising standards in the tax advice market: summary of 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tribunal, customs and property-tax work.","Registration windows and non-registration consequences."],"title":"Check if and when you need to register as a tax adviser with HMRC","url":"https://www.gov.uk/guidance/check-if-and-when-you-need-to-register-as-a-tax-adviser-with-hmrc"},{"authorityLevel":"government-guidance","doesNotProve":["A public register of ASA holders.","Professional qualification or client authority."],"id":"src-agent-services-2026","lastUpdated":"2026-05-18","licence":{"name":"Open Government Licence v3.0","url":"https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/"},"publicationMode":"normalised-summary","publisher":"HM Revenue & Customs","reuseStatus":"confirmed","reviewAfter":"2026-08-09","reviewedOn":"2026-07-10","status":"current","supports":["ASA application and staff-account process.","HMRC expressly does not endorse agents.","Client authorisation is a separate step."],"title":"Apply for an agent services account","url":"https://www.gov.uk/guidance/apply-for-an-agent-services-account"},{"authorityLevel":"government-guidance","doesNotProve":["That HMRC is the correct supervisor for a professional-body member.","That registration alone proves compliant client work."],"id":"src-aml-registration-2026","lastUpdated":"2026-01-28","licence":{"name":"Open Government Licence v3.0","url":"https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/"},"publicationMode":"normalised-summary","publisher":"HM Revenue & Customs","reuseStatus":"confirmed","reviewAfter":"2026-08-09","reviewedOn":"2026-07-10","status":"current","supports":["HMRC supervision application and annual-declaration route.","Pre-application risk-assessment requirement."],"title":"Register or update your money laundering supervision with HMRC","url":"https://www.gov.uk/guidance/register-or-renew-your-money-laundering-supervision-with-hmrc"},{"authorityLevel":"government-guidance","doesNotProve":["Fees charged by 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trader","url":"https://www.gov.uk/become-sole-trader/register-sole-trader"},{"authorityLevel":"official-register","doesNotProve":["That incorporation is the best structure for a particular person.","Tax-adviser or AML permission."],"id":"src-companies-house-fees-2026","lastUpdated":"2026-07-02","licence":{"name":"Open Government Licence v3.0","url":"https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/"},"publicationMode":"normalised-summary","publisher":"Companies House","reuseStatus":"confirmed","reviewAfter":"2026-10-08","reviewedOn":"2026-07-10","status":"current","supports":["£100 digital company incorporation and £50 digital confirmation-statement fee from February 2026.","Current LLP and filing fees."],"title":"Companies House fees","url":"https://www.gov.uk/government/publications/companies-house-fees/companies-house-fees"},{"authorityLevel":"government-guidance","doesNotProve":["The optimal commercial or tax structure.","Compliance with professional-service gates."],"id":"src-company-setup","licence":{"name":"Open Government Licence v3.0","url":"https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/"},"publicationMode":"normalised-summary","publisher":"UK Government Business Support Service","reuseStatus":"confirmed","reviewAfter":"2026-10-08","reviewedOn":"2026-07-10","status":"current","supports":["Sole trader, company and partnership setup distinctions.","Company identity-verification and public-address steps."],"title":"Setting up as a formal business","url":"https://www.business.gov.uk/support/business-structures-governance-and-ethics/setting-up-formal-business/"},{"authorityLevel":"official-register","doesNotProve":["That general tax advice is a reserved activity.","That every CTA is authorised for reserved legal or investment work."],"id":"src-cta-regulated-profession","licence":{"name":"Open Government Licence 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role."],"id":"src-ciot-about","licence":null,"publicationMode":"metadata-only","publisher":"Chartered Institute of Taxation","reuseStatus":"link-only","reviewAfter":"2026-10-08","reviewedOn":"2026-07-10","status":"current","supports":["Royal Charter, charity, council governance, membership scale and AML-supervisor status."],"title":"About CIOT","url":"https://www.tax.org.uk/about-us"},{"authorityLevel":"professional-body","doesNotProve":["That every accountant needs ACA.","Availability of an authorised-employer position."],"id":"src-icaew-aca-handbook","licence":null,"publicationMode":"metadata-only","publisher":"Institute of Chartered Accountants in England and Wales","reuseStatus":"link-only","reviewAfter":"2026-10-08","reviewedOn":"2026-07-10","status":"current","supports":["Three-year formal training agreement, 450 days, 14 exams, skills, ethics and employer sign-off.","Employer control of the training file and fee responsibility."],"title":"Next Generation ACA authorised training 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2026.","Flexible study formats."],"title":"AAT Level 4 Diploma in Professional Accounting","url":"https://www.aat.org.uk/qualifications-and-courses/accounting/level-4-diploma-professional-accounting"},{"authorityLevel":"professional-body","doesNotProve":["That non-members need an AAT licence.","Permission for statutory audit, insolvency or reserved legal work."],"id":"src-aat-licensing-2026","licence":null,"publicationMode":"metadata-only","publisher":"Association of Accounting Technicians","reuseStatus":"link-only","reviewAfter":"2026-08-09","reviewedOn":"2026-07-10","status":"current","supports":["AAT members in self-employed practice must obtain an AAT licence.","Competence, fit-and-proper, PII, AML, continuity, CPD and assurance requirements."],"title":"AAT licensing","url":"https://www.aat.org.uk/membership/standards-requirements/licensing"},{"authorityLevel":"professional-body","doesNotProve":["Technical competence for every approved client service.","A statutory requirement for 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