HMRC has released a new service for organisations to check whether they must register as tax advisers under the new rules effective from Monday 18th May 2026.
The tool asks users a series of questions to determine whether or not a firm will need to register.
When the tool was used to answer questions purporting to be from a conveyancing firm, the tool responded:
“From May 2026, HMRC will introduce a new digital registration system. HMRC will automatically move your existing account to the new system. As part of this process, HMRC will check that you meet the required standard. We will contact you through your agent services account when we need more information from you.”
Despite efforts to exempt legal professionals, and particularly conveyancers, from the requirement ro register, conveyancing firms will be expected to register as tax advisers from next Monday, the 18th May.
HMRC has justified the requirement on the basis conveyancers interact with the organisation by submitting stamp duty land tax (SDLT).
Law Society president Mark Evans described the requirements as an “additional and unnecessary administrative burden” when he launched a Q&A tackling how firms can prepare and clarifying some of the outstanding queries conveyancers have about registration requirements.
The Modernising and Mandating Tax Adviser Registration (MMTAR) scheme was first announced in the government’s 2025 budget as part of efforts to raise standards in the tax advice market and protect taxpayers.
A 2024 consultation revealed “respondents were strongly in favour of tax adviser registration, which will help make advisers easier to identify, ensure consistent standards, and support those who play by the rules”.
The new rules will be rolled out over the coming months, with registration deadlines different compared to the size and status of advisers.
18 May to 18 August 2026: New tax advisers, or advisers interacting with HMRC without an agent services account (ASA), Self Assessment or Corporation Tax account.
18 August to 18 November 2026: Advisers with a Self Assessment or Corporation Tax account, but without an agent services account.
18 November 2026 to 18 February 2027: Advisers who solely provide payroll services.
31 December 2026 to 31 March 2027: Those who already have an ASA, and financial services organisations. A full definition for this group will be published in due course via secondary legislation.
Those who need to register will have three months from the start of their registration window to apply for an agent services account (ASA) and can continue to interact with HMRC during this period. If a firm already has an agent services account (ASA), they do not need to register again. HMRC will contact firms and advisers through their ASA if any additional information is needed to move them to the new digital system.
Tax adviser registration was discussed on a recent Today’s Conveyancer podcast, with guest Ian Quayle, CEO of IQ Legal Training, warning registration is not only administratively burdensome, but also runs the risk of creating a dangerous mismatch between what conveyancers are and what clients may now assume them to be. The potential for negligence claims, client confusion and professional overreach looms large, he said.
In the same discussion, Ryan Hannah of SDLT assessment and calculation platform Compass said firms needed to be clear about their expectations when outsourcing. He said HMRC has not provided any definitive set of questions that can establish whether specialist advice is required and firms cannot rely on HMRC’s own calculator. It’s often the routine, everyday transactions rather than the ‘sprawling country piles’ that are the real breeding ground for costly mistakes, he explained.
