An announcement by HMRC
From 18 May 2026, HMRC will introduce an online registration system for agent services accounts. This will replace the current way to register.
You may be legally required to register with HMRC. This means you’ll need an agent services account if you do not already have one.
We’re introducing the requirement to register in stages — when you need to register will depend on your circumstances.
If you already have an agent services account, you will not need to register again. We’ll contact you through your agent services account when we need more information from you, to check if you meet certain conditions.
Who needs to meet the conditions
Your business will need to meet certain conditions when you register for an agent services account.
Some of the people who work for your business must also meet the conditions. These people are known as ‘relevant individuals’.
Who these relevant individuals are depends on how many officers your business has. Officers include directors, partners and any equivalent roles (including in overseas companies).
You’ll need to provide information about relevant individuals when you register for an agent services account. This will include anyone who works for the business and plays a significant role in deciding how your business manages or organises its tax adviser activities, or who actually manages or organises these.
Businesses with 6 officers or more
If your business has 6 officers or more, you’ll need to tell us about all the relevant individuals.
This will include all officers involved in tax adviser activities, and anyone else in the business who plays a significant role in managing or organising these.
If this comes to less than 5 people, you must nominate other officers to bring the total number of relevant individuals to at least 5.
The registration conditions
These are the conditions your business will need to meet when registering for an agent services account.
You must provide evidence that your business is supervised for anti-money laundering.
Your business must not:
- have any relevant outstanding tax returns or unpaid tax (unless covered by a payment plan)
- be subject to a decision by HMRC refusing to deal with you
- be subject to an anti-avoidance sanction or a stop notice
- have any relevant, unspent convictions for fraud or tax offences
- be formally insolvent
- be suspended or permanently banned from registering with HMRC
For relevant individuals
The same conditions apply to relevant individuals, but they:
- will not need to provide evidence of anti-money laundering supervision
- must not be disqualified from acting as a director, either in the UK or overseas
How HMRC will carry out checks
In most cases, we’ll check you meet these conditions once you’ve submitted your application online. You will not usually need to provide separate evidence. We’ll contact you if we need more information from you.
Registration windows will open for different groups of advisers, starting with those who aren’t currently registered with HMRC. Check the guidance to find out which group you’re in and when you need to register. Some adviser groups (such as payroll and overseas advisers) will have later deadlines.
