Policy paper

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.

• From: HM Revenue & Customs
• Published: 26 November 2025

Documents

Tax advisers to register with HMRC and meet minimum standards

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Details

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.

Published 26 November 2025