Newsletter
Updated 18 August 2026
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This page contains information to use in your own newsletters and external communications to your members who interact with HMRC on behalf of their clients, about what they will need to do to comply with mandatory tax adviser registration.
Raising standards: new registration requirement for paid tax advisers
Mandatory registration has been introduced for tax advisers who are paid to interact with HMRC on behalf of clients.
Most tax advisers already do the right thing. This change will create a fairer market for taxpayers and advisers who play by the rules, while replacing the current patchwork of registration routes with a single, streamlined digital system.
Do I need to register?
If you are paid to interact with HMRC about someone else’s tax affairs, you will need to register — regardless of whether you consider yourself a tax adviser. If you already have an Agent Services Account, no immediate action is required. HMRC will contact you through your account if any further information is needed.
When do I need to act?
HMRC is introducing the requirement to register in stages between May 2026 and April 2027. Once your registration window is open, you will have 3 months to complete the required steps. HMRC guidance on who needs to register, can be found on GOV.UK.
What happens if I miss the registration window?
Any advisers who missed their registration window, or are new to market, are encouraged to register as soon as possible.
Advisers with a registration application reference will still be able to engage HMRC customer service teams over the phone using this number while waiting for their application to be processed. Access to online services will not be impacted in the immediate short-term.
In the long-term HMRC may limit an adviser’s ability to act on behalf of clients if they fail to register when required. Advisers who continue to operate yet remain non-compliant could face enforcement action, including financial penalties.