Tax advisers must register under new rules

A significant update for tax advisers is set to take effect from 18 May 2026 when a new registration requirement is rolled out. This crucial change, outlined by HM Revenue & Customs (HMRC), aims to improve customer protection and raise standards across the tax advice sector. Registration will take place online in stages between 18 May 2026 and 31 March 2027, and it is important to note that the process is entirely free of charge. Tax advisers are encouraged to visit GOV.UK for step-by-step guidance on the registration process and to assess whether they will need to register.

Robert Jones, HMRC’s Director for Intermediaries, noted that "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." The new system is part of the government’s £36 million investment to modernise tax adviser registration as part of its Plan for Growth. The initiative, known as Modernising and Mandating Tax Adviser Registration (MMTAR), was initially announced during the Budget 2025, following public consultations in 2024 that indicated strong support for mandatory registration.

The staged roll-out will see various groups invited to register at different times. From 18 May to 18 August 2026, new tax advisers or those engaging with HMRC without an agent services account (ASA) must apply. This will be followed by advisers with a Self Assessment or Corporation Tax account, and subsequently, those who provide payroll services. By 31 March 2027, advisers who already possess an ASA will be transitioned to the new system without needing to register again.

To assist tax advisers in fulfilling their registration obligations, HMRC has developed an interactive checker tool available on GOV.UK. This tool enables advisers to quickly ascertain their registration necessity and potential next steps. However, it is imperative for eligible advisers to register within their designated deadlines, as failure to do so could result in the inability to represent clients in dealings with HMRC.

The new requirements also promise to foster a fairer and more reliable market for taxpayers, facilitating better access to qualified tax advice. As Jones explained, "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."

To successfully register, tax advisers will need access to specific information, including their Government Gateway user ID, Unique Taxpayer Reference (UTR), and National Insurance number. Support is available through extensive guidance on GOV.UK detailing who must register and who may be exempt.

The move towards mandatory registration marks a pivotal change in the tax advice landscape, aiming to enhance the professionalism of advisers and ensure that clients receive accurate and trustworthy assistance in their tax affairs. This reform is not only a response to overwhelming public support but also a strategic step towards closing the tax gap and fostering economic growth.