06 March 2026
The Advisory Team has been receiving a high volume of queries around what the tax adviser registration means for local councils.
The wording of the guidance published last week has been causing confusion, with many local councils administering payroll services for a range of schools, academies and public sector functions, they are unsure if they will need to register for an Agent Services Account.
The policy team highlighted these concerns to HMRC when we responded to the consultation in 2025. You can review our response on the Policy section of the website.
Since publication of the tax adviser guidance, the policy team have questioned the requirements for public sector outsourcing specifically, and have been told that HMRC are aware of this cohort and considering next steps at the moment. HMRC will address this issue in subsequent guidance.
The policy team are proactively chasing this, and we will inform members of further information when it is released.
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