HMRC has opened the second phase of mandatory tax adviser registration, requiring eligible advisers to register by 18 November 2026. This phase targets advisers with Self Assessment or Corporation Tax accounts without an agent services account (ASA). Financial services organisations and payroll-only advisers have later deadlines of 31 December 2026 and 18 February 2027 respectively. The Modernising and Mandating Tax Adviser Registration (MMTAR) initiative aims to standardise tax advice services and protect taxpayers. Registration is free and online, with guidance available on GOV.UK. Advisers must meet HMRC’s conditions to apply for an ASA. Over 4,000 applications were received during the first phase. The government is investing £36 million to modernise HMRC’s tax adviser services. Advisers failing to register may face enforcement action. Registration deadlines align with a phased rollout timetable outlined in the document.
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Summary adapted from content licensed under the Open Government Licence v3.0.
For details, see https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/.
Original source: https://www.gov.uk/
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