Draft Legislation: Modernising and mandating tax adviser registration with HMRC

HMRC are consulting on draft legislation on Modernising and mandating tax adviser registration with HMRC avoidance (‘the Consultation’) which was issued on 21 July 2025.

The Consultation introduces a legal requirement for tax advisers who interact with HMRC on behalf of clients to register with HMRC and meet minimum standards. This will begin from 1 April 2026, with a transitional period of at least 3 months.

The Consultation closes on Monday 15 September.

If you have any comments on the draft legislation, please contact Steven who will be leading on the ATT response.