Modernising and mandating tax adviser registration with HMRC
This measure provides details on the requirement for tax advisers who interact with HMRC on behalf of clients to register with HMRC and meet minimum standards from 1 April 2026.
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Linked documents
- Policy Paper Requirement for tax advisers to register with HMRC and meet minimum standards
- Bill Amendment Draft legislation (accessible version)
▤ Verbatim text from source document
The measure introduces a legal requirement for tax advisers who interact with HMRC on behalf of clients to register with HMRC and meet minimum standards. This will begin from 1 April 2026, with a transitional period of at least 3 months.
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.