Research and analysis
Understanding customers’ views on tax adviser authorisation
Quantitative research exploring customers’ views on the existing tax adviser authorisation process and potential changes to this process.
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HM Revenue and Customs (HMRC) is considering changes to tax adviser services which may affect how paid tax advisers (such as accountants, bookkeepers and tax consultants) are authorised with HMRC to act on behalf of their customers.
HMRC commissioned independent research agency, Ipsos, to conduct quantitative research with customers who use a tax adviser for Self Assessment, Corporation Tax or VAT. Responses from 1,030 customer were collected in August and September 2025. Large businesses in Corporation Tax and PAYE only customers were out of scope.
The research aimed to understand:
- how customers and tax advisers interact
- customers’ views of the existing tax adviser authorisation process
- customers’ views on a range of ideas for how authorisation could work in the future
Updates to this page
Published 23 April 2026