Jurisdiction(s):
United Kingdom

Finance Bill 2026: HMRC mandatory registration regime for tax advisers – scope, conditions, exemptions, sanctions and appeals

Published on: 19 December 2025

Published by a LexisNexis Tax expert

Legal News

Article summary

Why is this legislation required?

The government points to two main reasons for introducing this scheme. First, there is inconsistency over which tax advisers must register with HMRC. Making registration mandatory will create uniformity across HMRC’s services for all tax advisers. Second, following an October 2024 consultation, the government reported strong support for compulsory registration to ensure advisers are suitably trained, meet minimum standards, and to deter so-called ‘bad actors’ from entering the market.

Which advisers will be required to register with HMRC?

Subject to the exemptions noted below, a tax adviser may not interact with HMRC unless they are registered. ‘Interaction’ is defined widely and includes any communication with, or filing of a document to, HMRC. For registration, a ‘tax adviser’ means either:

an organisation that, in the course of its business, assists another person with their tax affairs, or
an individual who, in the course of their business as a sole trader, assists another person with their tax affairs

‘Assisting a person with their tax affairs’ is broadly framed to include advising on tax or acting as an agent...

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