Obtain an IFA tax practising certificate
To obtain an IFA tax practising certificate you must be able to meet the criteria outlined below.
If you have any questions about the application form or process you can email our Membership team or call on +44 (0)20 3567 5999 to find out more.
IFA tax practising certificate criteria
To offer taxation services to the public for reward in the UK you are required to obtain an IFA tax practising certificate. To apply for an IFA tax practising certificate you must meet the following criteria.
- Be a current member of good standing at either Associate Tax Adviser or Fellow Tax Adviser level.
- Is a fit and proper person in accordance with IFA Bye-law 5.
- Have submitted a completed application for a tax practising certificate to the IFA including payment of prescribed fees.
- Have achieved IFA tax membership through an educational route approved by the IFA and be able to provide evidence of this. Please note, if you obtained membership before the 1 March 2021 you may not meet the IFA's educational entry requirements. Your accounting qualification should be at least up to and including level 6.
- As part of the educational requirements you must have studied UK tax and UK law to at least Level 6. If you have studied tax or law as part of an international degree you will be required to provide either equivalent qualifications based on UK tax and UK law to the units provided in IFA's educational programme, IFA Direct or undertake the tax and law units provided in the IFA Direct programme. If you have received exemptions from another accountancy professional body for their respective law and tax units you will be required to provide evidence of the source of the exemption for us to confirm the eligibility of these exemptions into the IFA framework and they will need to based upon study of UK tax and UK law. If the exemptions you have previously been awarded are based on an international qualification you will be required to undertake the tax and law units provided in the IFA Direct programme.
- Have not less than three years' UK experience in at least three of these main areas: financial accounting, management accounting, assurance, taxation and/or data processing. The experience must have been gained within 10 years of applying for a practising certificate.
- Must be practising in the UK offering accountancy services to the public.
- The services offered to the public must be listed in Appendix 1B of the Public Practice Regulations and not more than 5% of the services offered to the public are listed in Appendix 1A of the Public Practice Regulations.
- Must undertake to be compliant with the requirements of the IFA Bye-laws, Membership regulations, Public Practice regulations and the IFA's Continuing Professional Development Regulations.
- Must have appropriate professional indemnity insurance cover as outlined in the Public Practice Regulations.
- Must be able to provide an alternate for arrangements of incapacity or death as outlined in the Public Practice Regulations.
- Must understand and apply the Fundamental Principles set out in the IFA's Code of Ethics.
- Must be supervised under the Money Laundering Regulations 2017 by an appropriate supervisory authority. Where you are supervised by the IFA as a member firm you must also complete an online firm return before supervision is confirmed.
What if I don't meet the educational entry requirements?
Where your qualification does not meet our requirements you will need to take IFA Direct programme modules. IFA Direct is the new educational route to membership and obtaining a practising certificate. It enhances the student and member experience by giving you a broader and deeper understanding of key subject matters relevant to you as an accountant in or supporting small businesses.
If you have any questions about the IFA Direct programme you can email our Education team at email@example.com or call on +44 (0)20 3567 5999 to find out more.
Practising without a tax practising certificate
It is a disciplinary offence for a member to offer taxation services to a third party unless he/she holds, or is exempted from holding, a tax practising certificate.
It is also a criminal offence under the UK Proceeds of Crime Act 2002 and the UK Money Laundering Regulations 2017 to offer such services without being registered with a designated supervisory authority for anti-money laundering.
How to apply for an IFA tax practising certificate
If you meet the above criteria download the application form and follow the instructions. If you are an existing member you only need to complete sections B-H.
Benefits of being in practice
Among the benefits are:
- Recognition for the taxation services you provide to the public.
- Offering tax advice and expertise.
- Appearing on our Find an Accountant register.
The IFA tax practising certificate only entitles the holder to offer tax advice and expertise, together with the necessary minimal accounting/bookkeeping functions allied with this sort of work. They do not entitle IFA tax advisers to provide bookkeeping services separately; however, in the UK it should be noted that any "competent person" may currently provide such services without holding membership of a professional body.