Mandatory Registration with HMRC

Starting in May 2026, HMRC are introducing a new requirement for ‘tax advisers’ to register with them and meet ‘minimum standards’. The stated purpose is to raise standards in the tax advice market, to support economic growth and close the tax gap.

FAQs have been published on the CIOT website and are intended to help members understand their obligations with regard to this new registration obligation and the practical steps they need to take. They are based on information available to date, and will be expanded upon as and when more information is released by HMRC and will be revised if the Finance Bill 2025-26 is altered before reaching Royal Assent.

Please visit: Mandatory Registration with HMRC - FAQs