Draft legislation and policy papers have been published by the government on L-Day (Legislation Day), 21 July.

Members working as tax advisers should note the policy papers and may wish to comment on the proposals and consultations. See below for details of how to comment.

Modernising and mandating tax adviser registration

This consultation outlines proposals to introduce mandatory registration for tax advisers engaging with HMRC on behalf of clients, to ensure they meet minimum standards.

It reflects the government’s intention to legislate for this requirement from April 2026 through the Finance Bill 2025, supported by a £36m investment in modernising HMRC’s adviser registration services.

Enhancing HMRC’s powers and sanctions against tax adviser facilitated non-compliance

This consultation seeks views on further measures to support compliance and transparency in the tax advice market. Proposals include strengthening HMRC’s powers to:

• access information from advisers suspected of facilitating non-compliance
• apply proportionate penalties where there is evidence of such behaviour
• publish details of advisers subject to HMRC sanctions.

HMRC has also published a summary of responses.

You can access the consultation documents and supporting materials for both measures here:

• Modernising and mandating tax adviser registration with HMRC
• Enhancing HMRC’s powers: tackling tax adviser facilitated non-compliance

Members wishing to comment on these measures should send their feedback to UKPolicy@accaglobal.com.