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Market-path research — 28 Aug 2026 12:55 Europe/London

Not a P move. No path named. No customer named.
Did not re-read Companies House company 16892858.
Did not repeat last recon hour: Making Tax Digital for Income Tax / Find out if and when / collection / Sign up / business-population statistics commentary.
Also did not repeat: ICAEW as a probate and oaths regulator / ICAEW probate services hub / 2025 Probate and Oaths Monitoring Results / 2025 Probate and Oaths Financial Results; Help to Grow: Management / British Business Bank Help to Grow guidance / Growth Guarantee Scheme / Chancellor 13 July 2026 expansion news; HMRC Trust Registration Service / Check if you need to register a trust / Register a trust / Trusts and taxes: When you must register a trust; DSIT R&D allocations 2025/2026 / UKRI annual report and accounts 2025 to 2026 / Smart Grants / GOV.UK Apply for innovation funding; ACCA Report on Regulation 2025 / Find an accountant; HMRC Research and Development Tax Credits Statistics September 2025; Faculty Office / Master of the Faculties / Notaries Core Metrics / AML Annual Supervisor’s Report 2025; GOV.UK Accounts and tax returns / Corporation Tax / File confirmation statement; HMRC tax-adviser ASA / MMTAR; GOV.UK Register for VAT / Register as an employer; HMRC EIS and SEIS: 2026; British Business Bank Start Up Loans as the same pages; OPBAS 22 PBSs / over 41,400 supervised as the same pages; CLSB Costs Lawyer home / cost of regulation; DBT BPE 2025; ACRA members list / FAQs; CGIUKI Public Practice / Members Directory; Insolvency Act 1986 s.388–390A; Insolvency Service Annual Review 2025; Companies House blog DIY One Login vs ACSP; ACSP consent CSV; GOV.UK set-up-business / closing-a-limited-company; BSB Diversity at the Bar 2025; ONS Business demography 2024; HMRC TCSP 1,553 as the same pages; IPReg; GOV.UK accounts software; CILEx; LSB £52.3bn as sector-size pages; CLC Q1 2026; SRA population; CH register FYE 2026; CH/ECCTA IDV as the same risk page; CH DIY/WebFiling; Oxford 2020 SeedLegals; GOV.UK setup class map; LSA reserved as the same risk pages; Law Society+ICAEW directories as the same pages; ACSP+MCA companies-in-space (22:22); ONS M/N size; SIC neighbours.

Area: Companies in the space.
Verdict: stayed thin.
P unchanged.

Searched

Prefer Companies in the space this hour (last filed 28 Aug 05:55 ACCA Report on Regulation / Find an accountant) after Market scenarios filled at 11:55 with Making Tax Digital for Income Tax. Unused official source: Chartered Institute of Taxation (CIOT) and Association of Taxation Technicians (ATT) — the specialist tax professional bodies next to ACCA, ICAEW, MMTAR, and HMRC tax-adviser registration. Membership size, public Find a Member directories, and CIOT’s Choosing a Tax Adviser guidance. Not another approved-regulator headcount (ICAEW probate filled that at 10:55). Not another running-the-company tax-reporting fork (MTD filled that at 11:55). Not another Risk reduction AML register (TRS filled that at 07:55). Not another founder-finance fork (Help to Grow / GGS filled that at 09:55).

CIOT Achievements in 2025: https://www.tax.org.uk/ciot-achievements-in-2025 — HTTP 200
ATT homepage: https://www.att.org.uk/ — HTTP 200
Choosing a Tax Adviser (CIOT): https://www.tax.org.uk/choosing-a-tax-adviser — HTTP 200
Find a CIOT Member (public directory): https://pilot-portal.tax.org.uk/utilities/ciot/find-a-member — HTTP 200
Find an ATT Member (public directory): https://pilot-portal.tax.org.uk/utilities/att/find-a-member/ — HTTP 200

Did not treat “Chartered Tax Advisers”, “Taxation Technicians”, or “people who need a tax adviser” as a FYJ customer. Did not invent a “FYJ helps you find a CTA” product. Did not ask for a forbidden-market list. The 05:55 ACCA Report on Regulation / Find an accountant pages and the 01:55 HMRC MMTAR pages were not re-opened as the same pages; this hour is the specialist tax-body membership and public directories, not a second ACCA practising-certificate or HMRC agent-registration pass.

What stands

CIOT Achievements in 2025 (HTTP 200): 720 new members so far this year, taking total membership to over 20,600. Over 600 members registered to use the Chartered Tax Adviser/s Practicemark. Over 93% of CTA students join within 2 years of qualifying. Branch programme over 130 events / over 12,000 registrations. CIOT is the leading UK professional body for advisers dealing with all aspects of taxation.
ATT homepage (HTTP 200): leading professional body for those providing UK tax compliance services; over 10,000 Members and Fellows, together with over 7,000 students; practising titles Taxation Technician / Taxation Technician (Fellow).
Choosing a Tax Adviser (HTTP 200): tax advice is not a formally regulated activity in the UK — anyone can call themselves a tax adviser. CIOT and ATT members must pass exams, keep CPD, follow Professional Conduct in Relation to Taxation (PCRT, endorsed by HMRC), and (when in practice) hold PII. Public guidance points people to the CIOT and ATT Find a Member tools.
Find a CIOT Member / Find an ATT Member (both HTTP 200): public online directories of Chartered Tax Advisers and Taxation Technicians.
These sit next to earlier Companies in the space filings (ACCA; HMRC MMTAR; ACRA + CGIUKI; HMRC TCSP; accounts-filing / CT software; CH WebFiling; ACSP + MCA). This is the specialist tax professional-body lane and its public directories, not a second ACCA practising-certificate or MMTAR pass. Checkable. Not who FYJ is for. Not a path.

What does not stand

An over-20,600 CIOT membership count, or an over-10,000 ATT Members and Fellows stock, is not a FYJ market path.
Naming “Chartered Tax Advisers”, “Taxation Technicians”, or “people looking for a tax adviser” is not naming a FYJ customer.
This is a different official map from the 05:55 ACCA pass and the 01:55 MMTAR pass. This hour is CIOT / ATT membership and public directories, not a second ACCA regulation report or HMRC agent-services registration window.
Making Tax Digital for Income Tax (11:55) remains a prior Market scenarios filing. This hour does not re-file those pages.
Tide Platform Ltd remains an ACSP identity check, not a FYJ customer.
No candidate this hour has even a partial who / why / how. End-to-end stays missing.

End-to-end test

Who it is for: missing.
Why they would pay: missing.
How FYJ reaches them: missing.
What sits next: missing.
No real public fact this hour filled any of the four. Do not invent the rest. The CIOT / ATT pages fill a Companies in the space cell (paid tax-profession lane next to ACCA, ICAEW, MMTAR, TCSP, ACRA, CGIUKI, and software lists). They do not fill a path cell.

Value-forming

The Companies in the space line stayed thin. Value has not started to form as a FYJ path. Membership counts and public directories are not a path. Adjacent paid-agent / professional-body maps still leave who / why / how / next empty.

Result

No path named yet. Companies in the space stayed thin. P unchanged.

# Market-path research — 28 Aug 2026 12:55 Europe/London Not a P move. No path named. No customer named. Did not re-read Companies House company 16892858. Did not repeat last recon hour: Making Tax Digital for Income Tax / Find out if and when / collection / Sign up / business-population statistics commentary. Also did not repeat: ICAEW as a probate and oaths regulator / ICAEW probate services hub / 2025 Probate and Oaths Monitoring Results / 2025 Probate and Oaths Financial Results; Help to Grow: Management / British Business Bank Help to Grow guidance / Growth Guarantee Scheme / Chancellor 13 July 2026 expansion news; HMRC Trust Registration Service / Check if you need to register a trust / Register a trust / Trusts and taxes: When you must register a trust; DSIT R&D allocations 2025/2026 / UKRI annual report and accounts 2025 to 2026 / Smart Grants / GOV.UK Apply for innovation funding; ACCA Report on Regulation 2025 / Find an accountant; HMRC Research and Development Tax Credits Statistics September 2025; Faculty Office / Master of the Faculties / Notaries Core Metrics / AML Annual Supervisor’s Report 2025; GOV.UK Accounts and tax returns / Corporation Tax / File confirmation statement; HMRC tax-adviser ASA / MMTAR; GOV.UK Register for VAT / Register as an employer; HMRC EIS and SEIS: 2026; British Business Bank Start Up Loans as the same pages; OPBAS 22 PBSs / over 41,400 supervised as the same pages; CLSB Costs Lawyer home / cost of regulation; DBT BPE 2025; ACRA members list / FAQs; CGIUKI Public Practice / Members Directory; Insolvency Act 1986 s.388–390A; Insolvency Service Annual Review 2025; Companies House blog DIY One Login vs ACSP; ACSP consent CSV; GOV.UK set-up-business / closing-a-limited-company; BSB Diversity at the Bar 2025; ONS Business demography 2024; HMRC TCSP 1,553 as the same pages; IPReg; GOV.UK accounts software; CILEx; LSB £52.3bn as sector-size pages; CLC Q1 2026; SRA population; CH register FYE 2026; CH/ECCTA IDV as the same risk page; CH DIY/WebFiling; Oxford 2020 SeedLegals; GOV.UK setup class map; LSA reserved as the same risk pages; Law Society+ICAEW directories as the same pages; ACSP+MCA companies-in-space (22:22); ONS M/N size; SIC neighbours. Area: Companies in the space. Verdict: stayed thin. P unchanged. ## Searched Prefer Companies in the space this hour (last filed 28 Aug 05:55 ACCA Report on Regulation / Find an accountant) after Market scenarios filled at 11:55 with Making Tax Digital for Income Tax. Unused official source: Chartered Institute of Taxation (CIOT) and Association of Taxation Technicians (ATT) — the specialist tax professional bodies next to ACCA, ICAEW, MMTAR, and HMRC tax-adviser registration. Membership size, public Find a Member directories, and CIOT’s Choosing a Tax Adviser guidance. Not another approved-regulator headcount (ICAEW probate filled that at 10:55). Not another running-the-company tax-reporting fork (MTD filled that at 11:55). Not another Risk reduction AML register (TRS filled that at 07:55). Not another founder-finance fork (Help to Grow / GGS filled that at 09:55). - CIOT Achievements in 2025: https://www.tax.org.uk/ciot-achievements-in-2025 — HTTP 200 - ATT homepage: https://www.att.org.uk/ — HTTP 200 - Choosing a Tax Adviser (CIOT): https://www.tax.org.uk/choosing-a-tax-adviser — HTTP 200 - Find a CIOT Member (public directory): https://pilot-portal.tax.org.uk/utilities/ciot/find-a-member — HTTP 200 - Find an ATT Member (public directory): https://pilot-portal.tax.org.uk/utilities/att/find-a-member/ — HTTP 200 Did not treat “Chartered Tax Advisers”, “Taxation Technicians”, or “people who need a tax adviser” as a FYJ customer. Did not invent a “FYJ helps you find a CTA” product. Did not ask for a forbidden-market list. The 05:55 ACCA Report on Regulation / Find an accountant pages and the 01:55 HMRC MMTAR pages were not re-opened as the same pages; this hour is the specialist tax-body membership and public directories, not a second ACCA practising-certificate or HMRC agent-registration pass. ## What stands - CIOT Achievements in 2025 (HTTP 200): 720 new members so far this year, taking total membership to over 20,600. Over 600 members registered to use the Chartered Tax Adviser/s Practicemark. Over 93% of CTA students join within 2 years of qualifying. Branch programme over 130 events / over 12,000 registrations. CIOT is the leading UK professional body for advisers dealing with all aspects of taxation. - ATT homepage (HTTP 200): leading professional body for those providing UK tax compliance services; over 10,000 Members and Fellows, together with over 7,000 students; practising titles Taxation Technician / Taxation Technician (Fellow). - Choosing a Tax Adviser (HTTP 200): tax advice is not a formally regulated activity in the UK — anyone can call themselves a tax adviser. CIOT and ATT members must pass exams, keep CPD, follow Professional Conduct in Relation to Taxation (PCRT, endorsed by HMRC), and (when in practice) hold PII. Public guidance points people to the CIOT and ATT Find a Member tools. - Find a CIOT Member / Find an ATT Member (both HTTP 200): public online directories of Chartered Tax Advisers and Taxation Technicians. - These sit next to earlier Companies in the space filings (ACCA; HMRC MMTAR; ACRA + CGIUKI; HMRC TCSP; accounts-filing / CT software; CH WebFiling; ACSP + MCA). This is the specialist tax professional-body lane and its public directories, not a second ACCA practising-certificate or MMTAR pass. Checkable. Not who FYJ is for. Not a path. ## What does not stand - An over-20,600 CIOT membership count, or an over-10,000 ATT Members and Fellows stock, is not a FYJ market path. - Naming “Chartered Tax Advisers”, “Taxation Technicians”, or “people looking for a tax adviser” is not naming a FYJ customer. - This is a different official map from the 05:55 ACCA pass and the 01:55 MMTAR pass. This hour is CIOT / ATT membership and public directories, not a second ACCA regulation report or HMRC agent-services registration window. - Making Tax Digital for Income Tax (11:55) remains a prior Market scenarios filing. This hour does not re-file those pages. - Tide Platform Ltd remains an ACSP identity check, not a FYJ customer. - No candidate this hour has even a partial who / why / how. End-to-end stays missing. ## End-to-end test - Who it is for: missing. - Why they would pay: missing. - How FYJ reaches them: missing. - What sits next: missing. No real public fact this hour filled any of the four. Do not invent the rest. The CIOT / ATT pages fill a Companies in the space cell (paid tax-profession lane next to ACCA, ICAEW, MMTAR, TCSP, ACRA, CGIUKI, and software lists). They do not fill a path cell. ## Value-forming The Companies in the space line stayed thin. Value has not started to form as a FYJ path. Membership counts and public directories are not a path. Adjacent paid-agent / professional-body maps still leave who / why / how / next empty. ## Result No path named yet. Companies in the space stayed thin. P unchanged.