Jurisdiction(s):
United Kingdom

HMRC tax adviser registration: who must register, exemptions, conditions, overseas requirements and phased 2026 deadlines

Published by a LexisNexis Private Client expert

Practice notes

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Introduction and background

Certain advisers who deliver tax advice and deal with HMRC for clients will have to enrol with HMRC in future and comply with baseline standards set by the department. HMRC has signalled that roll-out will feature a transition window of no less than three months. In the Autumn Budget 2024, on 30 October 2024, the government stated it would require registration of tax advisers acting with HMRC on clients’ behalf from April 2026, and it released a summary of replies to a consultation first issued in March 2024. Those replies clearly backed compulsory registration. In Budget 2025, the government said that, in light of the consultation feedback, it would not regulate tax advisers and would collaborate with the profession to lift standards in the tax advice market. In July 2025, HM Revenue & Customs (HMRC) issued draft legislation and policy plans setting out a mandatory registration framework for tax advisers. The policy was then formally confirmed in November 2025 as part of broader tax administration reforms. Further guidance was issued by the government on 17 February 2026...

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Web page updated on 22/05/2026

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