Corporate report

HMRC: the standard for agents

HM Revenue and Customs expects high standards that promote tax compliance from anyone who offers to represent or give advice to taxpayers.

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HM Revenue and Customs (HMRC) recognises that many tax agents and advisers are meeting the Professional Conduct in Relation to Taxation set by the largest professional bodies. Alongside this, the HMRC standard for agents, above, ensures a minimum standard has been set for all agents and, in particular, those that are unaffiliated to any professional body.

Published 3 August 2016
Last updated 4 January 2018 + show all updates
  1. The updated standard incorporates new requirements for providing advice on tax planning.
  2. First published.