HM Revenue & Customs is implementing measures to tackle non-compliance facilitated by tax advisers through mandatory registration and enhanced enforcement powers. The policy establishes minimum standards for tax adviser conduct and expands HMRC's regulatory authority over the tax advisory profession. Measures also address hidden economy evasion through extended tax conditionality.
Find out why your tax adviser registration may get suspended and the sanctions you could get if you interact with HMRC whilst unregistered or suspended.
In response to: Tackling tax adviser facilitated non-compliance
In response to: Mandatory tax adviser registration with HMRC
This consultation discusses expanding the existing ‘tax conditionality’ approach, which aims to tackle the hidden economy, to further suitable licensing regimes.
This measure provides details on the requirement for tax advisers who deal with HMRC on behalf of clients to register with HMRC.
This measure is about reforms to strengthen HMRC’s ability to act against tax advisers who intentionally facilitate non-compliance.
This aims to help UK taxpayers make informed choices about representation by tax advisers and other intermediaries.
In response to: Enhancing HMRC’s powers: tackling tax adviser facilitated non-compliance
In response to: Modernising and mandating tax adviser registration with HMRC
In response to: Enhancing HMRC's ability to tackle tax advisers facilitating non-compliance
In response to: Enhancing HMRC's ability to tackle tax advisers facilitating non-compliance
This measure is about reforms to strengthen HMRC’s ability to act against tax advisers who facilitate non-compliance.
This measure provides details on the requirement for tax advisers who interact with HMRC on behalf of clients to register with HMRC and meet minimum standards from 1 April 2026.
This consultation explores options to enhance HMRC’s powers and sanctions to take swifter and stronger action against professional tax advisers who facilitate non-compliance in their client’s tax affairs.
This consultation explores options to enhance HMRC’s powers and sanctions to take swifter and stronger action against professional tax advisers who facilitate non-compliance in their client’s tax affairs.
This consultation explores options to enhance HMRC’s powers and sanctions to take swifter and stronger action against professional tax advisers who facilitate non-compliance in their client’s tax affairs.
This consultation discusses expanding the existing ‘tax conditionality’ approach, which aims to tackle the hidden economy, to further suitable licensing regimes.
This consultation discusses expanding the existing ‘tax conditionality’ approach, which aims to tackle the hidden economy, to further suitable licensing regimes.
In response to: Raising standards in the tax advice market: strengthening the regulatory framework and im…
In response to: Raising standards in the tax advice market: strengthening the regulatory framework and im…
The government is consulting with the charity sector to help tackle non-compliance and protect the integrity of the sector.
The government is consulting with the charity sector to help tackle non-compliance and protect the integrity of the sector.
Proposals to raise standards by strengthening the regulatory framework in the tax advice market and to improve registration.
Proposals to raise standards by strengthening the regulatory framework in the tax advice market and to improve registration.
Proposals to raise standards by strengthening the regulatory framework in the tax advice market and to improve registration.
In response to: Professional standards for HMRC's compliance work
A set of professional standards that set out how HMRC compliance staff carry out their work.
The government is consulting with the charity sector to help tackle non-compliance and protect the integrity of the sector.
The government is consulting with the charity sector to help tackle non-compliance and protect the integrity of the sector.
How HMRC works with agents so that they can meet their obligations under the tax administration system.
In response to: Raising standards in tax advice: protecting customers claiming tax repayments
In response to: Raising standards in tax advice: protecting customers claiming tax repayments
We are seeking views on proposed measures to address consumer protection issues for people who claim tax refunds through repayment agents.
We are seeking views on proposed measures to address consumer protection issues for people who claim tax refunds through repayment agents.
We are seeking views on proposed measures to address consumer protection issues for people who claim tax refunds through repayment agents.
We welcome views on the proposal that everyone who provides tax advice should hold professional indemnity insurance, as well as views on a definition of tax advice.
In response to: HMRC issue briefing: hidden economy conditionality
HMRC's strategy for tackling the hidden economy - taxis, private hire vehicles and scrap metal dealers - by making licence renewals conditional on tax checks.
We welcome views on the proposal that everyone who provides tax advice should hold professional indemnity insurance, as well as views on a definition of tax advice.
We welcome views on the proposal that everyone who provides tax advice should hold professional indemnity insurance, as well as views on a definition of tax advice.
This measure introduces a new tax check for applications to renew some licenses. This will address part of the hidden economy. The hidden economy is sources of taxable income that have not been declared to HMRC.
This applies to individuals and businesses who deliberately assist taxpayers to hide assets, income and gains offshore.
This tax information and impact note applies to financial institutions, tax advisers and other professionals that may be aware of, or may have given advice in respect of, an offshore account.