Mandatory regulation for tax advisers

Introduction and background

Certain professionals who provide tax advice and interact with HMRC on behalf of clients will be required to register with HMRC and meet minimum standards. HMRC has indicated that implementation will include a transitional period of at least three months.

In Autumn Budget 2024, on 30 October 2024, the government announced that it would mandate registration of tax advisers who interact with HMRC on behalf of clients from April 2026 and it published a summary of responses to a consultation document, which had been published in March 2024. The responses supported mandatory registration.

In Budget 2025, the government announced that, as a result of the responses to the consultation, it would not regulate tax advisers and would work in partnership with the sector to raise standards in the tax advice market.

In July 2025, HM Revenue & Customs (HMRC) published draft legislation and policy proposals introducing a mandatory registration regime for tax advisers. The policy was formally confirmed in November 2025 as part of wider tax administration reforms.

The government issued further guidance on 17 February 2026.

Effective