HM Revenue & Customs is implementing measures to tackle non-compliance facilitated by tax advisers through mandatory registration and enhanced enforcement powers. The policy establishes minimum standards for tax adviser conduct and expands HMRC's regulatory authority over the tax advisory profession. Measures also address hidden economy evasion through extended tax conditionality.
In response to: Tackling tax adviser facilitated non-compliance
In response to: 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.
This measure is about reforms to strengthen HMRC’s ability to act against tax advisers who intentionally facilitate non-compliance.
This aims to help UK taxpayers make informed choices about representation by tax advisers and other intermediaries.
In response to: Enhancing HMRC’s powers: tackling tax adviser facilitated non-compliance
In response to: Modernising and mandating tax adviser registration with HMRC
This measure is about reforms to strengthen HMRC’s ability to act against tax advisers who facilitate non-compliance.
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.
A set of professional standards that set out how HMRC compliance staff carry out their work.
How HMRC works with agents so that they can meet their obligations under the tax administration system.
In response to: HMRC issue briefing: hidden economy conditionality
HMRC's strategy for tackling the hidden economy - taxis, private hire vehicles and scrap metal dealers - by making licence renewals conditional on tax checks.
This measure introduces a new tax check for applications to renew some licenses. This will address part of the hidden economy. The hidden economy is sources of taxable income that have not been declared to HMRC.
This applies to individuals and businesses who deliberately assist taxpayers to hide assets, income and gains offshore.
This tax information and impact note applies to financial institutions, tax advisers and other professionals that may be aware of, or may have given advice in respect of, an offshore account.