HMRC registration requirements for tax advisors

As of 18 May 2026, tax advisors who interact with HMRC on behalf of their clients and provide professional tax advice and services, will be required to register with HMRC.

The changes are intended to ensure that all tax advisors meet minimum standards and enable HMRC to exclude tax advisers who are unable to comply. The registration is at "firm" level, but firms who register will be required to provide details of five relevant individuals within the business.

Please note, the definition of “tax advisor” used in the draft legislation is very wide and includes not only firms who provide tax advice to clients, but also firms who purport to act as agent for clients with HMRC, and also those who assist with documents “that are likely to be relied on by HMRC to determine [another] person’s tax position”. This would include not just firms who provide tax advice (including private client and executry work) but also firms carrying out English conveyancing work, arranging stamp duty payments on share purchase, and other work streams.

Registration will become available as of 18 May 2026 and updated HMRC guidance and information on how to register will be available in advance of that date.

Tax advisors who need to register but do not, will be prevented from interacting with HMRC on behalf of their clients.

You can access the current guidance and check if you meet HMRC’s conditions to register as a tax advisor on the UK Government website.