HMRC has announced a new mandatory registration requirement for tax advisers, set to begin on Monday, May 18, 2026. The announcement was made on Thursday, May 14, urging tax advisers to check if they need to register under the new rules.
New Registration Requirements
According to HMRC, the new registration requirements are designed to protect customers and raise standards in the tax advice market. The online registration process will be rolled out in stages between May 18, 2026, and March 31, 2027. Registration is free, and step-by-step guidance is available on the government website to help advisers understand what they need to do and when.
Streamlined Digital System
Under the changes, a single, streamlined digital registration system will replace a range of previous processes, reducing unnecessary administrative burdens on advisers. Advisers can also use a new interactive checker tool to quickly determine whether they need to register and what steps to take next.
Robert Jones, HMRC’s Director for Intermediaries, said: "Tax advisers are encouraged to check the guidance now, to understand if and when they need to register, and prepare ahead of their registration window. We are taking action to raise standards in the tax advice market, support economic growth, and help close the tax gap."
Phased Implementation
HMRC added: "These new registration requirements will create a fairer market for taxpayers, help them get more reliable advice, and support the majority of advisers who play by the rules. It will be introduced gradually, with different groups invited to register at different stages."
- From May 18 to August 18, 2026: The changes will impact new tax advisers or advisers interacting with HMRC without an ASA, Self Assessment, or Corporation Tax account.
- From August 18 to November 18, 2026: Advisers with a Self Assessment or Corporation Tax account, but without an ASA, will be affected.
- Next group: Advisers who solely provide payroll services will be impacted.
HMRC encourages all tax advisers to review the guidance and prepare for the upcoming changes to ensure compliance and a smooth transition.
