HM Revenue and Customs has opened the second phase of registration for tax advisers as part of its Modernising and Mandating Tax Adviser Registration (MMTAR) rollout.
Advisers with Self Assessment or Corporation Tax accounts, but without an agent services account (ASA), have until 18th November to register.
HMRC is encouraging advisers to check if they need to register and submit an application as soon as possible.
More than 4,000 applications were submitted and over 2,000 accounts created during the first registration window, which closed yesterday (18th August).
Advisers who missed the first registration window or who are new entrants to the tax advice market should register as soon as possible. Advisers who submit an application and receive a registration number can still continue to engage with HMRC while their registration is being processed. Access to HMRC’s online services will not be affected in the short term.
HMRC may limit an adviser’s ability to act on behalf of clients if they fail to register when required. Advisers who continue to operate without completing the registration requirement could also face enforcement action, including financial penalties.
The mandatory changes are designed to raise standards in the tax advice market, protect taxpayers, and support those who play by the rules, HMRC said.
Robert Jones, HMRC’s director of intermediaries, added: “Together, these measures will reinforce trust and transparency across the tax advice market, supporting high standards and helping taxpayers access advice with greater confidence.”
MMTAR is a single, streamlined digital registration system that replaces a range of previous processes, with the aim of making it easier for tax advisers to interact with HMRC.
Registration is free and online. Step-by-step guidance and an interactive checker tool are available on GOV.UK to help advisers understand if they need to register and what they need to do. Eligible tax advisers must meet HMRC’s registration conditions to apply for an ASA.
Anyone paid to interact with HMRC on behalf of someone else about their tax affairs – including conveyancers who submit stamp duty calculations – is generally considered to be a tax adviser unless an exemption applies.
Tax advisers who already have an ASA do not need to register again. They will be moved to the new digital service by 31 March 2027. HMRC will contact them directly through their account if any additional information is required.
Financial services organisations do not need to register before 31st December 2026.
