To mark the official commencement date of Mandatory Tax Adviser Registration (MTAR) which starts from today, 18 May 2026, we have now launched our MTAR hub which contains a suite of resources to help members identify if they are in scope, when they need to register, and what actions they need to take. Further resources on the various sanctions available to HMRC on this legislation will be added to the hub in the coming months. In the meantime, we strongly recommend that any of our members based in the UK who regularly interact with HMRC on behalf of their clients check their obligations under MTAR and determine their registration timeline. The link to register has now been published by HMRC.
Overseas advisers who are in scope will also need to register with HMRC at a date still to be determined if they already have an Agent Services Account or online corporation tax or self-assessment account with HMRC. Those that do not currently have a HMRC online account are required to register in the appropriate tranche, which for some commenced on 18 May 2026.
Last week HMRC published additional guidance and resources on MTAR as follows:
HMRC has also published updated guidance for agents on how to protect your sign in details and reduce the risk of fraud when using HMRC online services. This has been published ahead of multi-factor authentication being switched on for agents in the coming months, the timetable for which is expected imminently from HMRC.