Ahead of mandatory tax adviser registration (MTAR) commencing in two weeks’ time from 18 May 2026, HMRC has published further guidance on GOV.UK which focuses on the sanctions which HMRC have under this legislation. The Institute will be launching a guidance page on its website in the coming weeks to help members prepare for and implement this significant change. In the meantime readers should read previous articles in Chartered Accountants Tax News on MTAR from February 2026, March 2026, and in the February 2026 edition of tax.point.
Members are advised to begin their preparations now for MTAR. Tax adviser firms should act as soon as possible to:
- Familiarise themselves with the legislation and monitor and assess HMRC guidance and information as and when it is published. This may necessitate appointing a specific team of individuals within the firm who will be responsible for implementing the legislation and ensuring it is complied with both at the time of registration and in the future,
- Identify who their relevant individuals are and how many the rules require them to include in their application,
- Determine their registration timeline,
- Audit, check, and document whether or not the firm and all relevant individuals meet the registration conditions and take remedial action where necessary, and
- Ensure that the risk of suspension/prohibition, including the impact of this on their clients, and how this would be managed is built into the firm’s contingency planning.
The newly published sanctions guidance is as follows:
These pages complement previous guidance which is as follows:
HMRC is working on publishing additional guidance, including a technical manual and an interactive tool to help agents check whether they need to register. These are expected to be published ahead of commencement on 18 May.
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