New feature: HMRC tax adviser registration

The Finance Act has passed, with implications for a range of practice areas including conveyancing, private client and tax. If your firm contacts HM Revenue & Customs (HMRC) about a client’s tax matters and you’re paid for that work, HMRC will require you to register for an agent services account. Only limited exemptions apply, so you will most likely need to register if you:

• File Stamp Duty Land Tax returns
• Submit inheritance tax forms
• Deal with tax elements in family or private client matters
• Use HMRC systems on a client’s behalf for any tax-related process

With registration now going ahead, the Law Society (TLS) are pushing for HMRC to clarify the new rules and ensure they are workable. TLS are particularly concerned HMRC isn’t doing enough to inform members about what they need to do to prepare.

HMRC has published some general guidance, including the list of exemptions, and further guidance is promised before 18 May 2026.

• Law Society information
  • Get our view on tax adviser registration from TLS’s policy adviser, Charlotte Garvey

• HMRC guidance
  • check if you meet HMRC’s conditions to register as a tax adviser
  • check if and when you need to register as a tax adviser with HMRC