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

Changes to registration

HMRC has introduced an online service to register for an agent services account. This replaces the previous way to register.

You may be legally required to register with HMRC. This means you’ll need an agent services account if you do not already have one.

We’re introducing the requirement to register in stages — when you need to register will depend on your circumstances.

Who needs to register

If you interact with HMRC about someone else’s tax affairs and get paid for it, we consider you to be a tax adviser. This means you’ll need to register for an agent services account.

Interaction with HMRC includes:

• phone, post or email 

• messages through the GOV.UK website or HMRC app

• making payments

• sending returns, claims or other documents

You’ll need to register even if: 

• you do not view yourself as a tax adviser, or describe your work as tax advice

• you work as a registered sole trader

• helping people with their tax affairs is not your main business function

• you only interact with HMRC on behalf of one client

Overseas tax advisers

You’ll also need to register if your business is based outside the UKUK. Use the existing registration route to apply during your registration window.

Check if you need to register

Use this online tool to check if you need to register with HMRC.

To use this tool, you’ll need to know if your business:

• provides paid tax services
• contacts HMRC on behalf of clients
• already has an agent services account
• has previously registered for a Self Assessment or Corporation Tax agent code

Check now

Who does not need to register

You willdo not need to register for an agent services account if you:you only interact with HMRC on behalf of someone else:

• areas an employer or part of an in-house tax team,team (for example, running payroll for your own staff

  staff)

• onlyabout deal with tax affairs within your own company group

  group’s tax affairs

• provideto give tax advice services for free (for example, charitablethrough servicesa charity or helping friendshelping friends or family with taxfamily)

• interact with HMRC on behalf of taxpayers because the law requires it, evenyou to, even if you getare paid (forpaid (for example, insolvency practitioners,practitioners or some pension or investment firms)

• mustto interactrespond with HMRC in response to a request for information

  from HMRC

• provideto payroll,develop or provide accounting or tax software forsoftware others(including topayroll use, but do not interact with HMRC

  software)

You also willdo not need to register if you only interact with HMRC:HMRC for someone else:

• on customs or import VAT

• as a VAT representative (appointed to handle VAT matters for a business)

• as a Northern Ireland tax representative (appointed by a business outside the UK to manage certain Northern Ireland-specific tax obligations)

• as a UK representative for Vaping Duty (appointed by an overseas business to deal with specific UK tax matters)

• as an intermediary for the Import One Stop Shop scheme

• to represent a client in appeals to a court or tribunal

• about business rates, council tax or property valuation

When to register

You’ll need to register for an agent services account from 18 May 2026, unless one of the following applies: 

• if you already have a Self Assessment or Corporation Tax account, you’ll need to register from 18 August 2026 

• if you only provide third-party payroll services on behalf of clients and do not interact with HMRC in any other way, you’ll need to register from 18 November 2026

• if you are a financial services organisation, you’ll need to register from 31 December 2026

You can use the online service to register from 18 May 2026, even if you’re not required to do so until a later date.

The registration period

You’ll have 3 months from the date youyour needregistration towindow registeropens to apply for an agent services account. You can continue to interact with HMRC on behalf of your clients:

• during these 3 months
• while we consider your registration

Before you register

Before you register with HMRC, you should check if you meet HMRC’s conditions to register as a tax adviser.

How to register

You can now apply for an agent services account to interact with HMRC as a tax adviser.

What happens if you do not register 

If you need to register for an agent services account and do not do so, you will not be able to interact with HMRC on behalf of your clients.

If you continue to attempt to interact with HMRC, you may be subject to sanctions.