22 July 2026
New tax advisers, or advisers interacting with HM Revenue and Customs (HMRC) without an agent services account (ASA), Self-Assessment or Corporation Tax account must register by the 18 August.
It is important to note that an Agent Online Services Account (AOSA) is different from an ASA. An AOSA account is not the account required under the new rules and will not be compliant with the new requirements. Check our news article to see the difference.
HMRC is encouraging anyone who has not yet registered for an ASA, to use the Online Checking Tool and submit an application as soon as possible.
To use this tool, you’ll need to know if your business:
- provides paid tax services
- contacts HMRC on behalf of clients
- already has an agent services account
- has previously registered for a Self-Assessment or Corporation Tax agent code.
To complete registration for an ASA, businesses must also be supervised by an Anti-Money Laundering (AML) supervisor. This requirement ensures that the business meets HMRC’s registration standards.
Advisers who already have an 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 part of the move to a new digital system.
HMRC have also confirmed there are certain groups exempt* from the registration requirement, these include:
- pension scheme administrators
- pensions practitioners
- scheme managers of qualifying overseas pension schemes
- qualifying recognised overseas pension schemes
- responsible persons for employer-financed retirement benefit schemes.
*Please be mindful that interactions which are not caught by these exemptions, and which involve providing tax advice to clients and interacting with HMRC, would still require registration.
The new requirement means tax advisors or payroll only service providers, are required to be registered to ensure compliance and regulate the tax agent market. Payroll only service providers are individuals or organisations that assist clients with their tax affairs by providing tax advice, acting as a tax agent, or helping with documentation likely to be relied upon by HMRC to determine someone’s tax position. It also applies to providers who work for, or who interacts with HMRC on behalf of, the tax advisor.
This includes providers who do, or attempt to do, the following:
- Contact HMRC by telephone, post or email.
- Send a message to HMRC through a website or internet portal.
- File a return, claim, notice or another document with HMRC (whether electronically or otherwise).
- Communicate with HMRC in any other way.
If you are not a new tax adviser, or an adviser interacting with HMRC without an ASA, Self-Assessment or Corporation Tax account, the following registration deadlines apply:
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 has already been published.
The Policy Team will continue to provide updates and reminders regarding upcoming registration deadlines.
Information provided in this news article may be subject to change. Please make note of the date of publication to ensure that you are viewing up to date information.
