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Tax adviser registration: August deadline approaching

31 July, 2026

Starting from 18 May 2026, HMRC have introduced a new requirement for tax advisers to register with HMRC and meet minimum standards. According to HMRC, the aim is to raise standards in the tax advice market, support economic growth and help close the tax gap. 

The new requirements apply to all tax adviser firms that interact with HMRC on behalf of their clients. Registration is being introduced in phases, but if your firm does not currently have an Agent Services Account (ASA) and does not hold Self Assessment or Corporation Tax agent codes, you must register by 18 August 2026. 

Registration is completed through HMRC's new single registration service when applying for an ASA, replacing the previous registration routes for UK-based tax advisers (overseas agents continue to use separate arrangements). 

If you are unsure whether your firm needs to register, HMRC has published a checker tool and guidance to help you determine whether the new requirements apply. 

The ATT has also published a Frequently Asked Questions webpage covering: 

  • who needs to register; 

  • the scope of the new requirements; 

  • the registration process; 

  • key practical considerations; and 

  • the consequences of failing to comply. 

If your firm already has an ASA, you do not need to register again. Instead, your existing account will be transitioned automatically to the new registration system. HMRC has indicated that this is expected to be a light-touch process, likely to begin in early 2027, although accounts may be transitioned earlier. Those whose accounts are transitioned will then be asked, via their ASA, to provide HMRC with further information in early 2027. 

In preparation, we recommend that ASA holders: 

  • review their ASA and ensure all contact details are up to date; 

  • familiarise themselves with the legislation and confirm that their firm meets the new requirements;  

  • identify their firm's relevant individuals (for further information on relevant individuals see our FAQ page); and 

  • consider whether any changes are required to their firm’s policies and procedures  practices in light of the new rules.