188体育

This consultation has concluded, and we would like to thank those who provided written responses and attended roundtables.

Consultation respondents were strongly in favour of the proposal to mandate the registration of tax advisers who wish to interact with HM Revenue and Customs (HMRC)聽on behalf of their clients. The government will therefore invest in modernising聽HMRC鈥檚 tax adviser registration services and from April 2026, all tax advisers who interact with聽HMRC聽on behalf of a client will have to register with聽HMRC聽before doing so.

Responses to the consultation were generally supportive of further government intervention in the tax advice market in order to raise standards. However, responses varied when it came to the exact action which should be taken. The government will take on board the opinions and concerns shared in this consultation and will continue to work closely with the sector to consider options to strengthen the regulatory framework for tax advisers.

The government will also implement more targeted reforms. It will consult on measures to enhance聽HMRC鈥檚 ability to act against a tax adviser where the adviser facilitates a taxpayer鈥檚 non-compliance. HMRC will also introduce a requirement for tax advisers to obtain an Advanced Electronic Signature from their client if they wish to submit an income tax repayment claim on their behalf.