Mandatory registration of tax advisers

From 1 April 2026 tax advisers will not be permitted to communicate with HMRC on behalf of clients unless they are registered with HMRC. According to HMRC this reform is intended to ensure that all tax advisers meet minimum standards. This new rule is going to be subject to a transitional period of at least three months. Draft legislation was published on 21 July 2025 for technical consultation. However key details on how to register are not available at the time of writing and it will likely be a tight turn-around for any tax professionals to comply with the new regime. This article examines the new requirements advisers will be expected to meet; HMRC’s new enforcement powers and the appeals process.

References to clauses are references to the draft legislation on mandatory registration (tinyurl.com/hmrcdraftlegtaxadv).

Requirement to register

The rules are broadly drafted. A...