Check if and when you need to register
Mandatory tax adviser registration is now open.
If your firm submits returns, makes payments or communicates with HMRC on behalf of clients check if and when you need to register as a tax adviser with HMRC. You have three months from the date you need to register to apply for an agent services account.
If you already have an Agent Services Account, no immediate action is required. HMRC will contact you through your account if any further information is needed. This change will create a fairer market for taxpayers and advisers through a single, streamlined digital system.
Guidance on sanctions that apply for failures on mandatory tax adviser registration can be accessed at:
What happens if you interact with HMRC when you are unregistered or suspended as a tax adviser
Guidance on statutory reviews, tax tribunal appeals and applying for temporary relief, if you disagree with HMRC’s decision about your tax adviser registration, can be found at:
If you disagree with HMRC's decision about your tax adviser registration
The above guidance complements the pages previously published, which set out:
For further detailed guidance on the timetable and registration requirements, read our article Updates to HMRC Tax Adviser Registration
