HMRC have issued a press release Tax advisers: check if you need to register under new rules, summarising the rules and procedures that commence from 18 May 2006.
https://www.gov.uk/government/news/tax-advisers-check-if-you-need-to-register-under-new-rules
Related content from Claritax Books
In Taxpayer Safeguards – Rights and Protections for Individuals, written by the late Robin Williamson and now updated by Keith Gordon, the authors explore the whole spectrum of protections available to individual taxpayers.
