Calling HMRC for a client? That alone could trigger mandatory registration

Annie Pearson, a private client solicitor at Wright Johnston Mackenzie and a member of the Law Society of Scotland’s Tax Law Committee, explores the new registration requirements for tax advisers which come into effect later this month. 

New regulations due to apply from 18 May 2026 will require all tax advisers who interact with HMRC to be registered with them and Law Society members are encouraged to check whether their firms are affected. 

Under the legislation, the term “tax adviser” is defined far more broadly than normal usage might suggest and includes any business which:  

• provides advice about tax;  

• provides assistance with any document likely to be relied on by HMRC to determine a person’s tax liability; or  

• purports to act as an agent and is paid for doing so.   

Interacting with HMRC is similarly broadly defined and includes communicating with HMRC in any way, including by telephone, post, email, via the Gov.uk website, the HMRC app or by sending documents or submitting claims or returns.    

Amongst those who would not normally consider themselves to be tax advisers but who may be obliged to register are conveyancers who advise on or help to prepare Stamp Duty Land Tax (SDLT) returns; those who administer trusts and estates; members acting as Financial Attorneys or Guardians; solicitors handling share transfers that may be subject to stamp duty; and anyone who may call an HMRC helpline for guidance on a client’s position in connection with any tax other than customs or import VAT, which is not included in the scheme.

 Those providing advice on a pro bono basis and those acting in-house will not be required to register.  

Registration will be the responsibility of the business rather than the individuals involved in the “tax advice” services but the registration will require “relevant individuals” to be nominated.  “Relevant individuals” includes anyone involved in making decisions about the management of tax advice activities, including at least five “officers” (partners, directors and or equivalents).  If fewer than five officers meet this criteria additional officers must be nominated.  For firms with fewer than five officers, all officers must be nominated. 

 Registered businesses and their nominated relevant individuals have to meet certain criteria in respect of their business and personal tax affairs or the business’s registration can be suspended.  Businesses which should be registered but are not, or whose registration is suspended may be liable to penalties if they attempt to interact with HMRC on behalf of clients. 

The legislation obliges those who communicate with HMRC to register and so those businesses whose only contact is with Revenue Scotland will not be affected.  However, for businesses which do have to register, the requirement that the business’s own tax affairs and those of its relevant individuals are up to date does extend to devolved taxes and Revenue Scotland have indicated that they intend to share information about tax advisors’ records with HMRC. 

Registration will be done via a firm’s Agent Services Account and further guidance will follow in advance of the registration opening on 18 May 2026.  Firms which already have an Agent Services Account (ASA) will be contacted directly by HMRC.  

An ASA is the service which is required for Making Tax Digital submissions and is also used for a limited range of other tax services – primarily: VAT, Capital Gains Tax ‘60-day reporting’, the Income Record Viewer, and the Trust Registration Service. Agents can only have one ASA per legal entity. 

Find out more on the UK Government website.