Updates: Mandatory Tax Adviser Registration
2026
Scope and requirement to register: who must register as a tax adviser
Updated to add arrangements involving multiple businesses guidance
Scope and requirement to register: exceptions to the registration requirement
Definition of an insolvency practice added
Scope and requirement to register: when tax advisers must register and transitional arrangements
When tax advisers must register dates updated
Checks against registration conditions: overview
Guidance for overseas individuals and tax advisers added
Checks against registration conditions: identifying relevant individuals
Last bullet in Roles that are likely to meet the definition of relevant individuals section updated
Checks against registration conditions: obligations of relevant individuals
Last paragraph in Ongoing responsibilities and expectations section added
Checks against registration conditions: business responsibilities concerning relevant individuals
Registration conditions added to How HMRC will monitor compliance section.
Scope and requirement to register: groups and complex business structures
Update to include new guidance and examples for non-group structures.
Mandatory Tax Adviser Registration
Guidance has been added on the sanctions and safeguards framework for the tax adviser registration regime, under MTAR30000.
Guidance has been added on the sanctions and safeguards framework for the tax adviser registration regime, under MTAR30000.
Scope and requirement to register: groups and complex business structures
Registration at entity level removed
Scope and requirement to register: contents
Added new page - MTAR10150
Mandatory Tax Adviser Registration
New manual published externally to GOV.UK