In nearly 20 pages of draft legislation in Finance (No.2) Bill, the criteria for which advisers will have to register at accountancy and tax advisory firms is clearly set out, with individuals rather than firms having to sign up. It also says the rules will come into effect when the Bill is given Royal Assent, but with the government able to decide the final registration date. In Budget documents, the Treasury indicated the register will be mandatory from May 2026, with a three-month transition period.