Mandatory tax adviser registration with HMRC
This measure provides details on the requirement for tax advisers who deal with HMRC on behalf of clients to register with HMRC.
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Tax advisers who interact with HMRC on behalf of clients will be legally required to register and meet minimum standards before doing so.
This will begin in May 2026, with a transitional period of at least 3 months for all tax adviser groups.
HMRC will communicate the changes and provide guidance in advance. A digital registration process will be available, with a non-digital alternative for those who are digitally excluded.