01 December 2025
As set out at Budget 2025, legislation will be introduced in Finance Bill 2025-26 requiring tax advisers who interact with HMRC on behalf of clients to register with HMRC and meet minimum standards. This requirement will come into effect from May 2026, with detailed guidance published in January 2026.
It is right that tax advisers who have access to sensitive taxpayer information meet basic minimum standards. This requirement is not the same as regulating tax advisers. HMRC will not review the quality of the advice you provide, your qualifications, or your professional conduct.
To support this change, the registration requirement is backed by a £36 million investment in HMRC’s registration service for tax advisers. This was a top request from the sector and is an important step towards improving the experience of advisers when interacting with HMRC.
The government also confirmed at Budget 2025, following consultation in March 2024, it will not regulate tax advisers. Instead, the government will work in partnership with the sector to raise standards across the tax advice market.
The CIPP policy team will continue to work alongside HMRC and will keep you informed along the way as to what this means for pay professionals.
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