STORY
New mandatory registration rules for paid tax advisers have begun rolling out, with HM Revenue and Customs introducing a single digital system for advisers who interact with HMRC on behalf of clients. The new requirement came into effect from Monday 18 May 2026.
HMRC said the reforms are intended to raise standards in the tax advice market, protect taxpayers and make advisers easier to identify. Registration will be free and phased between May 2026 and March 2027, with different categories of advisers invited to register during separate windows.
The first registration window, from 18 May to 18 August, applies to new tax advisers and advisers interacting with HMRC without an agent services account, Self Assessment account or Corporation Tax account. HMRC said eligible advisers who fail to register by the relevant deadline could face sanctions.