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An overview by Travers Smith, Taxand UK
Starting 18 May 2026, new UK rules require all tax advisers, whether based in the UK or overseas, to register with HMRC before interacting on behalf of clients. These rules also apply to international tax lawyers and accountants wishing to communicate directly with HMRC regarding clients’ tax matters, with very limited exceptions.
Registration is anticipated to be made via an online portal. A tax adviser organisation must provide basic identification details, including the name of each relevant individual and a statement that the registration conditions are met. Non-UK tax advisers must submit notarised documents, accompanied by a certified English translation if required.
Hannah Manning, Madeline Gowlett, Elissavet Grout, Thomas Margesson, and Elena Rowlands from our UK member firm Travers Smith have explored the impact of the changes.
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