Tax adviser register: what does relevant individual mean?

HMRC’s new tax adviser register is fraught with complexity, with the definition of relevant individuals a case in point. Glyn Fullelove ACA CTA, lead technical writer at Croner, explains the rules and compliance issues

As part of HMRC’s mandatory tax adviser register, there is a requirement at registration, and for continuing registration, to identify the organisation’s ‘relevant individuals’. This is key to the registration process.

While agents who already have an agent services account (ASA) will not need to register, as they will be automatically moved over into the new regime by HMRC, other advisers who interact with HMRC will have to apply for an ASA before signing up to the register by the deadline of 18 August 2026.

Definition of relevant individual

These are primarily the individuals who work for the tax adviser and who play a significant role in:

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