HM Revenue and Customs (HMRC) has announced the opening of the second phase of its mandatory online registration scheme for tax advisers. Adviser firms now eligible under this phase are required to complete their registration by 18 November 2026.
This new stage targets advisers who manage Self Assessment or Corporation Tax accounts but do not yet have an agent services account (ASA). These advisers must register online to continue acting on behalf of their clients.
However, advisers who provide only professional payroll services are exempt from this registration deadline, and financial services organisations have until 31 December 2026 to comply. HMRC has stated that the mandatory registration aims to protect customers and enhance the quality and standards within the tax advice sector.
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HMRC encourages advisers eligible in this second phase to review the registration requirements promptly and submit their applications without delay. Online registration is free of charge and supported with detailed guidance and an interactive checker tool available on the GOV.UK website. Eligible advisers need to satisfy HMRC’s registration criteria to successfully obtain an ASA.
Robert Jones, HMRC’s Director of Intermediaries, commented: “These measures are designed to build trust and transparency across the tax advice market, uphold high professional standards, and help taxpayers access advice with greater confidence. With the second registration phase now open, advisers should consult the guidance on GOV.UK and ensure they register by 18 November 2026.”
Timely registration will allow advisers to maintain smooth service delivery to clients and preserve the confidence individuals and businesses place in professional tax advisers. Those who missed the initial registration window or who are new to the sector are advised to register as soon as possible.
Applications submitted will provide a registration number, permitting advisers to continue interacting with HMRC during the processing period. Immediate access to HMRC’s online systems will not be disrupted.
HMRC warns that failure to register by the required deadline may result in restrictions on advisers’ ability to act for clients and potential enforcement measures, including financial penalties.