Tax adviser’s must register with HMRC on their interaction register from May 2026.
There will be a three-month transition period to sign up online via a new portal (please note) under development and there wil be a penalty for non-compliance.
Like many matters in the budget, the draft legislation has not been published. Interaction with HMRC includes (by way of example only) those that file Stamp Duty Land tax returns such as conveyancers.

