Alex Spencer considers the new mandatory registration regime for tax advisers and what this new regime means for tax practitioners and other professionals.
Rules contained in the Finance Act 2026 (FA 2026) and expected to take effect from May 2026 will prohibit ‘tax advisers’ from ‘interacting’ with HMRC unless they are registered with HMRC for that purpose. The rules contain a corresponding system of sanctions, appeals and HMRC powers to enforce the prohibition on interaction.
The new rules represent a radical change to the way in which HMRC will deal with tax advisers, and a significant challenge to the way in which tax advisers will need to conduct their businesses.
Who is affected?
Those affected will be ‘tax advisers’ who ‘interact’ with HMRC. A brief examination of the
