Clear guidance on HMRC register of tax agents urgently required, warns CIOT

2 Jan 2026

Finance Bill measures risk burdening compliant majority of tax advisers with draconian levels of compliance with lack of clear guidance making the situation worse, warn Ellen Milner, director of public policy, and Margaret Curran and Lindsay Scott, technical officers at the Chartered Institute of Taxation

The government’s long-trailed package of agent-related measures has finally surfaced in the Finance (No.2) Bill, representing one of the most significant rewrites of the landscape for tax agents - both advisers and those doing compliance work - in a generation.

Ministers frame the reforms as a necessary step to raise professional standards in the tax advice market and to clamp down further on the small minority of promoters of tax avoidance and other bad actors.

Your free features:

Breaking news and expert analysis
Customisable daily newsletters
Six free CPD learning modules each year
Personalised CPD tracker
Top 75 Firms league tables
Regulatory changes
Hardman’s Tax Data

Tax | HMRC tax adviser register: how the rules affect payroll professionals

Business | Warning on tax adviser regulation by the backdoor

Tax | Moving the goal posts: higher tax on sports image rights

Tax | R&D tax safeguards from HMRC require careful navigation

Business | Government drops plan to regulate tax advisers

Navigate

Tax Services

Your free features:

Sign up to Business & Accountancy Daily