HM Revenue & Customs has opened the second phase of mandatory registration for tax advisers, bringing another group of professional agents into the government’s new digital oversight regime.
Advisers who already have Self Assessment or Corporation Tax accounts but do not have an agent services account must now register by 18 November 2026.
The requirement forms part of the Modernising and Mandating Tax Adviser Registration programme, which is replacing several previous processes with a single registration framework for people and organisations paid to interact with HMRC on behalf of taxpayers.
The current window follows the first phase, which ran from 18 May to 18 August and applied primarily to unregistered advisers without an existing agent services account.
HMRC said more than 4,000 applications were submitted during that first period and more than 2,000 accounts were created.
Robert Jones, HMRC’s director of intermediaries, said the measures were intended to “reinforce trust and transparency across the tax advice market”.
Registration is free and completed online. Applicants must meet HMRC’s registration conditions before receiving an agent services account, which is increasingly becoming the central access point for interactions between professional advisers and the tax authority.
The phased timetable is designed to avoid bringing the entire adviser population into the system at once. Advisers who solely provide professional payroll services move into scope from 18 November, with a deadline of 18 February 2027. Financial services organisations have a separate window running from 31 December 2026 to 31 March 2027.
Tax advisers who already hold an agent services account do not need to register again. HMRC plans to transfer those users to the new digital service by 31 March 2027 and will request additional information directly where required.
Missing the deadline can have operational consequences. HMRC may limit an adviser’s ability to act on behalf of clients where registration has not been completed, while continued non-compliance can result in enforcement action and financial penalties.
Applications do not need to have completed processing before advisers can continue working. HMRC says applicants who have submitted the required information and received a registration number can continue interacting with the department while checks are carried out.
The changes form part of a wider attempt to strengthen standards across the tax-advice market, where professional regulation is fragmented between recognised professional bodies, statutory obligations, and advisers who may not belong to a professional institute.
Mandatory registration gives HMRC a more consistent record of those acting for taxpayers and creates a mechanism through which access to its systems can be linked to minimum conditions.
Smaller accountancy practices and independent advisers also face an operational change. Businesses that have historically relied on older Self Assessment or Corporation Tax agent credentials will need to establish whether they fall within the new window, complete registration, and align internal processes with the agent services account.
The timing overlaps with wider digital change across tax administration. Making Tax Digital is moving more reporting into digital systems, while advisers increasingly rely on software integrations and online authorisations to manage client obligations.
A single registration model should make access arrangements more consistent across those services. It also gives HMRC a stronger foundation for monitoring who is operating within its professional-agent environment.
The £36m government investment behind the modernisation programme indicates that registration is part of a broader systems change rather than a standalone compliance exercise.
Accountancy practices now need to establish which legal entities or individuals are in scope, whether an existing agent services account already satisfies the requirement, and which staff are responsible for completing the process.
Client continuity is another consideration. Registration delays are not expected to interrupt access in the short term where applications have been submitted, but advisers that fail to engage with the requirement risk restrictions later.
The phased rollout should make the affected population easier to identify, but it also creates different dates for different business models. Mixed practices offering tax, payroll, and financial services may need to determine which category applies rather than assuming the latest deadline covers every activity.
HMRC is encouraging advisers to use its eligibility checker rather than relying solely on the broad timetable.
The second phase runs for three months. By the time it closes on 18 November, a much larger part of the professional tax-advice market will be expected to sit within a common registration system, increasing administrative visibility and giving HMRC a clearer route to enforcement where conditions are not met.
You must be logged in to post a comment.