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HMRC Tax Adviser Registration – What Firms Need to Know
HMRC Tax Adviser Registration – What Firms Need to Know
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Following the passing of the Finance Act, new requirements are being introduced which may affect a wide range of legal practice areas, including conveyancing, private client and family work.
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Firms that interact with HM Revenue & Customs on behalf of clients in relation to tax matters may now be required to register for an Agent Services Account, where they are paid for that work.
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This is likely to apply where firms:
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• File Stamp Duty Land Tax returns
• Submit inheritance tax forms
• Handle tax elements within private client or family matters
• Use HMRC systems on behalf of clients for tax‑related processes
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While limited exemptions exist, many firms will fall within scope.
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The Law Society has raised concerns about the clarity of the new rules and is continuing to engage with HMRC to ensure the requirements are workable. Further guidance is expected before 18 May 2026.
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Firms are encouraged to review their position and consider whether registration will be required.
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