HMRC tax adviser register: how the rules affect payroll professionals

Roxanne Slevin MCIPP, policy officer at the Chartered Institute of Payroll Professionals, explains the new mandatory registration requirements for payroll providers from setting up an agent services accounts to new anti-money laundering oversight rules

HMRC is ramping up its position on raising standards in the tax advice industry. Part of this push is to classify those who interact with HMRC on behalf of others as tax advisers.

Payroll only service providers will need to register for an HMRC agent services account (ASA) from 18 November 2026.

If you only operate payroll for your own company (in-house), or company group, you do not need to register.

To register for an ASA, businesses must be supervised by an anti-money laundering (AML) supervisor. Registration opened on 17 May and the final date to be registered is 18 February 2027.

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