Policy paper

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.

• From: HM Revenue & Customs
• Published: 21 July 2025

Documents

Requirement for tax advisers to register with HMRC and meet minimum standards

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Draft legislation

PDF, 602 KB, 17 pages

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Draft legislation (accessible version)

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Explanatory notes

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Details

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.

Published 21 July 2025