HMRC is urging eligible tax advisers, including conveyancers who submit stamp duty returns on behalf of clients, to register under the new mandatory requirements before 18 August 2026.
Anyone who has not yet registered should check if they need to and submit their application as soon as possible, HMRC said.
Tax advisers who miss their relevant registration deadline may face restrictions on their ability to interact with HMRC on behalf of clients. Where advisers continue acting without registering when instructed to stop, HMRC may apply sanctions including financial penalties.
Robert Jones, HMRC’s director of intermediaries, said: “These new requirements will help create a fairer, more transparent tax advice market, support those advisers who meet high standards, and give taxpayers greater confidence in the advice they receive.
“And with one month to go until the first registration deadline, tax advisers who have not yet registered should act now and check the guidance on GOV.UK.”
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 action they must take. HMRC has also shared further details about the registration process with Today’s Conveyancer.
The government is investing £36 million to help HMRC modernise tax adviser registration and make it simpler for advisers to interact with the tax system as part of its Plan for Growth.
More information about Modernising and Mandating Tax Adviser Registration (MMTAR) is available on GOV.UK. Eligible tax advisers must meet HMRC’s registration conditions to apply for an agent services account (ASA).
Advisers who already have an agent services account (ASA) do not need to register again at this stage. HMRC will contact them directly through their ASA if any additional information is required as they move to the new digital system.
