20 May 2026
Individuals and businesses with an existing Agent Service Account (ASA) with H M Revenue and Customs (HMRC) will not have to register again to interact with HMRC on behalf of their clients as a tax adviser.
HMRC will contact these businesses via their ASA between January and March 2027 so that checks can be conducted against the new registration requirements.
If your business interacts with HMRC about someone else’s tax affairs and get paid for it, you may be required to register if you do not already have one. Use this tool to check.
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