New tax adviser registration requirements from May 2026

Tax advisers who interact with HM Revenue & Customs (HMRC) on behalf of their clients will need to register through a new system from 18 May 2026.

From Monday 18 May 2026, HMRC will introduce an online registration system for agent services accounts. This will replace the current way to register. From 18 May 2026, tax advisers who interact with HMRC on behalf of clients, will need to begin to:

• register with HMRC through a new single digital system
• meet minimum standards

Currently, registration requirements for tax advisers vary by service.

What you need to do now

Read HMRC's guidance to understand how this affects you and when you need to register. The guidance explains:

• who needs to register
• the minimum standards you'll need to meet
• registration windows and deadlines for different adviser groups
• how the new digital registration system works

When will I need to register by?

Registration windows will open for different groups of advisers, starting with those who aren’t currently registered with HMRC. Check the guidance to find out which group you’re in and when you need to register. Some adviser groups (such as payroll and overseas advisers) will have later deadlines.

Check if and when you need to register as a tax adviser with HMRC.

First published 26 February 2026