As a member of ICB, wishing to offer tax agent services, you must be qualified in the tax area you wish to offer and have a practice licence with ICB. A practice licence through ICB covers you for the relevant Anti-Money Laundering Supervision required by law for all practising bookkeepers and accountants.
The qualifications you will need to have successfully passed (or been exempt) for the relevant service you wish to offer are as follows:
VAT - Must have passed or been exempt from the relevant membership qualification and be using the designatory letters MICB
PAYE - Must have passed or been exempt from the relevant payroll qualification and be using the designatory letters PM Dip
Self-Assessment - must have passed or been exempt from the Level 3 Certificate in Self-Assessment and/or the Level 4 Diploma in Self-Assessment
Corporation tax - must have passed or been exempt from the Level 4 Diploma in Financial Statements and the Level 4 Diploma in Corporation Tax