Many business owners and subcontractors often believe that their accountant can simply log into HMRC using the client’s details, handle necessary issues, and then report back. This assumption is common, especially when clients have already handed over their financial records and vital information to their adviser.
However, in reality, this is not how the system functions. Accountants and tax advisors are required to interact with HMRC through authorised agent arrangements, not by using the client’s personal login credentials.
Starting from May 2026, HMRC plans to implement a formal registration process for tax advisers. This aims to improve oversight of professionals dealing with HMRC on behalf of clients. Advisers offering paid tax services and interacting with HMRC must register and meet specific minimum standards.
What Is Changing and When
From May 2026, HMRC will require all tax advisers who deal with HMRC on behalf of clients to register officially. This new legislation aims to enhance control over the tax advice market and ensure that paid tax service providers meet set standards.
According to the proposed system, advisers who manage client interactions with HMRC—such as submitting returns, communicating, or discussing tax affairs—must be registered. HMRC has stated that the implementation will begin in May 2026, with a minimum three-month transition period for existing agents to register and comply.
Once fully enforced, unregistered advisers may face restrictions on interacting with HMRC on behalf of their clients, including submitting returns, replying to HMRC correspondence, or discussing client matters directly with HMRC.
What Counts as Interacting with HMRC
HMRC’s definition of “interaction” is intentionally broad. It encompasses contacting HMRC via telephone, postal mail, or electronic mail, as well as engaging through digital platforms such as GOV.UK. Furthermore, it includes the submission of tax returns, claims, or other documentation on behalf of clients through official HMRC online services.
The regulations do not depend on the professional’s designation; it is not necessary to label oneself as a “tax adviser” to be subject to these rules. Any individual compensated for managing interactions with HMRC on behalf of another person or enterprise may be required to register. This includes sole traders providing tax-related services, overseas advisers serving UK clients, and professionals with a limited client base.
As a result, the scope extends beyond initial expectations, generating considerable interest within the accounting and payroll sectors.
Why This Matters for Your Business
As a business owner or subcontractor, you might wonder why this change is important to you. While your accountant is responsible for their own professional compliance, if they are not properly registered when necessary, it could impact your tax affairs.
For instance, if your adviser cannot interact with HMRC on your behalf, they may be limited in their ability to discuss your tax issues, respond to HMRC correspondence, or submit returns through standard agent channels. This could lead to delays or complications, especially with deadlines or ongoing inquiries. Therefore, it’s wise to have a straightforward conversation with your tax adviser to confirm if they are aware of the upcoming requirements and will be properly registered under the new system. A reputable adviser should be able to give a clear and reassuring answer.
Who Does Not Need to Register
Not every individual involved in tax-related work will fall within the scope. HMRC has clarified that certain roles and activities are likely excluded from the new registration rules. For instance, in-house payroll teams or tax staff handling only their employer’s tax matters are not required to register.
Likewise, individuals managing tax issues solely within their corporate group are not expected to be affected. The rules also do not cover those providing unpaid or voluntary tax assistance, nor professionals whose HMRC interactions stem from statutory duties in other regulated roles, such as insolvency practitioners.
Moreover, businesses that develop or sell payroll or accounting software without engaging with HMRC for clients typically won’t need to register.
Activities related exclusively to customs, import VAT, or specific Northern Ireland trading arrangements may also be outside the scope of the proposed regime. However, for most accountants, tax advisers, and bookkeepers who offer paid services and engage with HMRC on behalf of clients, registration is likely required.
How The Infinity Group Can Help
At The Infinity Group, we are a registered HMRC agent operating through authorised HMRC agent services accounts. This enables us to communicate directly with HMRC on behalf of our clients, including submitting tax returns, handling payroll and CIS submissions, and managing HMRC queries or correspondence via official channels.
Our goal is to keep clients fully compliant with HMRC requirements while efficiently and professionally managing their tax and payroll matters. As HMRC introduces the new registration framework for tax advisers starting in 2026, working with a properly authorised and compliant adviser will become even more crucial.
If you require a reliable partner for your accounting, taxation, payroll, or CIS obligations, The Infinity Group is prepared to assist. We provide transparent guidance, compliant procedures, and expert support to ensure your business remains on track.
Frequently Asked Questions
Does my accountant already have an Agent Services Account?
Many established accountancy firms already have an HMRC Agent Services Account (ASA) to manage client tax affairs online. However, the new registration framework expected from May 2026 may introduce additional requirements. If you are unsure, it is sensible to ask your accountant directly.
What happens if an adviser is not registered when required?
Advisers who are not properly registered may be unable to interact with HMRC on behalf of their clients, including submitting returns or discussing tax matters with HMRC.
What if my accountant only handles payroll?
Payroll providers who submit PAYE or RTI filings already interact with HMRC and may also need to ensure they meet the new registration requirements.
Can my accountant use my HMRC login to manage my tax affairs?
No. HMRC requires advisers to use authorised agent accounts, not a client’s personal Government Gateway login.