Check if and when you need to register as a tax adviser with HMRC
Check if and when you need to register for an agent services account to interact with HMRC on behalf of your clients.
Changes to registration
From 18 May 2026, HMRC will introduce an online registration system for agent services accounts. This will replace the current way to register.
You may be legally required to register with HMRC. This means you’ll need an agent services account if you do not already have one.
We’re introducing the requirement to register in stages — when you need to register will depend on your circumstances.
If you already have an agent services account, you will not need to register again. We’ll contact you through your agent services account when we need more information from you, to check if you meet certain conditions.
Who needs to register
If you interact with HMRC about someone else’s tax affairs and get paid for it, we consider you to be a tax adviser. This means you’ll need to register for an agent services account.
Interaction with HMRC includes:
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phone, post or email
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messages through the GOV.UK website or HMRC app
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sending returns, claims or other documents
The legal entity that interacts with HMRC must register. Individual employees will not need to register separately, but we’ll need to carry out checks on certain people within your business.
You’ll need to register even if:
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you do not view yourself as a tax adviser, or describe your work as tax advice
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you work as a registered sole trader
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helping people with their tax affairs is not your main business function
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you only interact with HMRC on behalf of one client
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your business is based outside the UK
Who does not need to register
You will not need to register for an agent services account if you:
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are an employer or in-house tax team, running payroll for your own staff
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only deal with tax affairs within your own company group
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provide tax advice services for free (for example, charitable services or helping friends or family with tax)
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interact with HMRC on behalf of taxpayers because the law requires it, even if you get paid (for example, insolvency practitioners, some pension or investment firms)
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must interact with HMRC in response to a request for information
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provide payroll, accounting or tax software for others to use, but do not interact with HMRC
You also will not need to register if you only interact with HMRC:
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on customs or import VAT
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as a VAT representative (appointed to handle VAT matters for a business)
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as a Northern Ireland tax representative (appointed by a business outside the UK to manage certain Northern Ireland-specific tax obligations)
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as a UK representative for Vaping Duty (appointed by an overseas business to deal with specific UK tax matters)
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to represent a client in appeals to a court or tribunal
When to register
You’ll need to register for an agent services account from 18 May 2026, unless one of the following applies:
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if you already have a Self Assessment or Corporation Tax account, you’ll need to register from 18 August 2026
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if you only provide third-party payroll services on behalf of clients and do not interact with HMRC in any other way, you’ll need to register from 18 November 2026
You can use the online service to register from 18 May 2026, even if you’re not required to do so until a later date.
The registration period
You’ll have 3 months from the date you need to register to apply for an agent services account. You can continue to interact with HMRC on behalf of your clients:
- during these 3 months
- while we consider your registration
Before you register
Before you register with HMRC, you should check if you meet HMRC’s conditions to register as a tax adviser.
How to register
You can register from 18 May 2026. We’ll update this guidance before then with information about how to register.
What happens if you do not register
If you need to register for an agent services account but do not, you will not be able to interact with HMRC on behalf of your clients.
If you do, we may:
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issue a formal notice asking you to stop
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temporarily or permanently ban you from being able to register
If you keep interacting with HMRC after getting a notice to stop, we may charge you a penalty.