New rules on giving tax advice come in on 18 November 2026. If a business provides payroll or PAYE services and communicates with HMRC on behalf of clients, they are likely to need to register. It is worth companies checking to see if their agent or payroll operator has signed up.
The mandatory tax adviser registration requirements go beyond accountancy companies and any business handling payrolls, for example, are included. An organisation that, in the course of its business, assists other persons with their tax affairs is expected to register.
HMRC say that assisting another person with their tax affairs includes providing tax advice, acting or claiming to act as the person’s agent in matters relating to tax or helping to prepare or complete documents that HMRC may use to assess the person’s tax position.
HMRC view ‘interaction’ as including contacting them by phone, post or email, sending a message to HMRC through a website or internet portal, filing returns and making payments. Examples of businesses that may be required to register are given in HMRC's guidance:
Sole traders providing tax advice and other services to clients who interact with HMRC.
Agents who submit repayment claims on behalf of clients.
An accountancy firm that provides tax advice and compliance services and interacts with clients in relation to those services.
A financial adviser or wealth manager providing tax advice who interacts with HMRC.
In-house tax professionals who prepare or file returns for other entities in a group.
A multi-disciplinary professional firm such as an insurance firm with a tax advisory function where the services are provided to clients in the course of business and the firm interacts with HMRC.
HMRC have published a checker tool to find out if your business needs to register. https://www.tax.service.gov.uk/guidance/check-if-you-need-to-register-with-hmrc-as-a-tax-adviser/start/business-provide-tax-services?c=1