From 1 April 2026 all accountants and tax advisors will have to register with HMRC if they have any interaction with the tax office as part of the Governments toughen oversight on anyone who provides tax advice.
The aim of the registration to make anyone who provides tax advice to adhere to strict guidelines to meet minimum requirements. The registration will encompass anyone who has direct “interaction” with HMRC on behalf of clients. It forms part of HMRC’s plan to raise standards in tax advice and to protect taxpayers.
The draft legislation is due to be included in the next Finance Bill and will define advisors as a person who assists others with their tax affairs in the course of business. The scope of which includes “providing tax advice, acting or claiming to act as the person’s adviser in tax matters, or helping to prepare or completing documents that HMRC may use to assess the person’s tax position”. In simple terms anyone providing advise or completing documents will be caught within the legislation.
At present the registration will begin from 1 April 2026 with a transitional period of at least three months. The registration will include name and address of the tax adviser, the name of each senior manager, a declaration that the conditions have been met and another information HMRC may request.
