Check if you meet HMRC's conditions to register as a tax adviser

Before you start

If youryou businessinteract interacts with HMRC about someone else’s tax affairs and getsget paid for it, you may be required to register with HMRC. This means you’ll need an agent services account if you do not already have one.

Find out more about if and when you need to register with HMRC.

Who needs to meet the conditions

Your business will need to meet certain conditions when you register for an agent services account.

Some of the people who work for your business must also meet the conditions. These people are known as ‘relevant individuals’.

Who these relevant individuals are depends on how many officers your business has. Officers include directors, partners and any equivalent roles (including in overseas companies).

Businesses with 5 officers or less

If your business has 5 officers or less, we’ll treat all of them as relevant individuals, even if they’re not all involved in providing tax services. You’ll need to tell us about all of them.

Businesses with 6 officers or more

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The registration conditions

These are the conditions your business will need to meet when registering for an agent services account.

You must provide evidence that your business is supervised for anti-money laundering., for example:

• digital copy of your supervision certificate
• confirmation email

Your business must not:

• have any relevant outstanding tax returns or unpaid tax (unless covered by a payment plan)

• be subject to a decision by HMRC refusing to dealinteract with you

• be subject to an anti-avoidance sanction or a stop notice

• have any relevant, unspent convictions for fraud or tax offences

• be formally insolvent

• be suspended or permanently banned from registering with HMRC

For relevant individuals

The same conditions apply to relevant individuals, but they:

• will not need to provide evidence of anti-money laundering supervision
• must not be disqualified from acting as a director, either in the UK or overseas

How HMRC will carry out checks

In most cases, we’ll check you meet these conditions once you’ve submitted your application online. You will not usually need to provide separate evidence. We’ll contact you if we need more information from you.

For overseas tax advisers

If your business or any relevant individuals operate outside of the UK, you’llyou needmust toprovide be able to send authenticated evidence toevidence HMRC when registeringapplying for an agent services account. This willshows prove that you meet the conditionsregistration for registration.conditions.

ToYour show their authenticity, any documents youmust send will need to:be:

• be notarised by ana independent and qualified independent notary (or an equivalent professional)

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How to register

After you’ve registered

We’ll continue to carry out checks to make sure your business still meets the registration conditions. Ifconditions, if it does not, your tax adviser registration may be suspended. 

If we need more information, we’ll contact you through your agent services account.