UK and International Tax news
Requirement For Tax Advisers To Register With HMRC
Thursday 31st July 2025
HMRC has issued a policy paper and draft legislation covering a legal requirement for tax advisers who interact with HMRC on behalf of their clients to register with HMRC and meet minimum standards.
The policy aims to ensure all tax advisers interacting with HMRC on behalf of their clients meet minimum standards. The changes will improve HMRC’s ability to monitor and exclude tax advisers who are objectively unable to meet HMRC’s Standards for Agents or cannot lawfully act as a tax adviser.
Currently, registration requirements for tax advisers vary by service, creating administrative burdens and gaps in HMRC’s ability to check whether tax advisers meet minimum standards.
Following the October 2024 consultation Raising Standards in the Tax Service Market, strengthening the regulatory framework and improving registration, stakeholders strongly supported mandatory registration, stating that it could enhance the security of tax adviser services and deter unscrupulous actors.
The government will mandate registration from 1 April 2026 and is investing £36m to modernise existing registration services.
Mandatory registration will start on 1 April 2026, with at least a three-month transition period. Details will be communicated in advance to stakeholders.
If you would like more information on the above, please contact Keith Rushen on 0207 486 2378.
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