Under the Financial Services and Markets Act 2000, an offence is committed when a tax practitioner does not have the required permission or is not a member of a designated professional body and carries out certain restricted activities for the client.

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This item tests the requirement that a tax practitioner must have the proper permission and be a member of a designated professional body in order to carry out restricted activities for a client. If a practitioner does not have the required permission or is not a member of the designated body, and they still carry out those restricted activities for the client, that combination constitutes an offence under the Financial Services and Markets Act 2000.

The correct statement captures exactly that scenario: lacking both the necessary permission or membership and then performing restricted activities for a client. The other options describe misconduct that does not align with the specific offence described in this context—issuing invalid documents, failing to file on time, or simply not maintaining membership without reference to carrying out restricted activities for clients.