Research and analysis

Role of professional bodies in the regulation of tax agents

Research into how the regulatory frameworks of professional bodies for tax agents are set, operated and communicated.

• From: HM Revenue & Customs
• Published: 28 May 2019

Documents

Role of professional bodies in the regulation of tax agents

Ref: HMRC Research Report 539

PDF, 630 KB, 34 pages

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Details

The specific research objectives for this study were to provide an understanding of the following:

• membership requirements of professional bodies
• the role of professional bodies
• how professional bodies assess the adherence of members to the agreed standards, including the use of regulatory frameworks
• where professional bodies believe opportunities exist for the profession to enhance its use of regulation or other means to improve standards of tax agents
• the relationship between professional bodies and HMRC and maximising the effectiveness of HMRC’s support

The research consisted of 45-minute qualitative interviews with senior officials of 15 professional bodies.

Published 28 May 2019