MTAR10900 - Scope and requirement to register: overseas businesses
Overview
Overseas tax advisers who interact with HMRC on behalf of another person’s tax affairs are also required to register with HMRC, unless a specific exception applies.
How to register
Overseas businesses that do not already have an agent services account (ASA) must register for one using the existing registration route for those based overseas (GOV.UK), rather than the new online registration system which is now available to UK-based tax advisers.
Where overseas businesses already hold an ASA, they do not need to register again. HMRC will contact the business through its ASA when further information is required so that checks can be completed against the new registration requirements. Businesses can continue to act for clients and interact with HMRC while these checks are carried out.
When tax advisers must register
| Period | Type of tax advisers |
|---|---|
| 18 May to 18 August 2026 | New tax advisers, or those interacting with HMRC without an agent services account (ASA), Self Assessment or Corporation Tax account. |
| 18 August to 18 November 2026 | Tax advisers with a Self Assessment or Corporation Tax account, but without an ASA. |
| 18 November 2026 to 18 February 2027 | Advisers who solely provide payroll services and who don’t have an ASA. |
| 31 December 2026 to 31 March 2027 | Financial services organisations without an ASA. |
Businesses will have three months from the start of their registration window to apply for an ASA. During this period, they can continue to interact with HMRC on behalf of their clients. Businesses can also continue to act for clients and interact with HMRC while their registration is being processed.