Compliance
Adapting Your Compliance Strategy as HMRC Modernises Advisor Registration and VAT Summer Relief
Explore how new HMRC registration rules for tax advisers and temporary VAT relief for family-oriented services in England impact compliance and business operations.
By NomadicTax Research Team • 5-8 min read • June 13, 2026
## New HMRC Registration Requirements for Tax Advisers (MMTAR)
Starting **18 May 2026**, individuals who provide paid tax advice and interact with HM Revenue & Customs (HMRC) on behalf of clients must register under the **Modernising and Mandating Tax Adviser Registration** scheme. ([gov.uk](https://www.gov.uk/government/news/tax-advisers-check-if-you-need-to-register-under-new-rules?utm_source=openai)) Registration will be phased in through to **31 March 2027**, based on the service provided. The registration is free, and the process is intended to increase transparency, protect taxpayers, and improve standards in tax advice. ([gov.uk](https://www.gov.uk/government/news/tax-advisers-check-if-you-need-to-register-under-new-rules?utm_source=openai))
### Compliance steps for advisers
- Identify whether your services qualify—if you submit returns, Corporation Tax work, payroll advice, etc. If you are remunerated for interacting with HMRC, you're likely in scope.
- Register for an **Agent Services Account (ASA)** if required.
- Use the interactive checker tool provided by HMRC to clarify your obligations.
- Keep up to date with phases—roles that start with new advisers, then those with SA or CT accounts but no ASA, then payroll, etc. Falling behind could result in interruption of ability to act for clients.
## Temporary VAT Relief: “Great British Summer Savings”
To help reduce falling costs during summer 2026, the UK government introduced a **temporary VAT reduction to 5%**, from **25 June through 1 September**, on:
- children’s meals in restaurants,
- children's admission to theatres, cinemas, concerts and shows,
- all admission tickets to attractions suitable for families with children. ([gov.uk](https://www.gov.uk/government/publications/revenue-and-customs-brief-5-2026-temporary-reduced-rate-of-vat-for-childrens-meals-tickets-and-family-attractions?utm_source=openai))
This moves supports both consumers and businesses in sectors dependent on tourism and family activities. Baby steps to ease household budgets.
### What businesses must do
- Check whether your services or products qualify for the reduced VAT rate. Ensure that meals are from kid’s menu and marketed as such, tickets sold under appropriate pricing, etc. ([gov.uk](https://www.gov.uk/government/news/great-british-summer-savings-vat-slashed-to-save-families-money-on-days-out?utm_source=openai))
- Adjust POS systems and invoicing accordingly to reflect 5% VAT during that window.
- Communicate clearly to customers that the reduced rate applies, and train staff on how to apply exemptions and avoid errors.
## Integrating Both Changes into Your Strategy
- If you're a tax adviser, ensure your registration under MMTAR is in place **before** handling clients’ VAT issues or giving advice about VAT reliefs.
- For businesses: these VAT reliefs bring short-term compliance risk; ensuring accurate record keeping (which meals sold, tickets admission types, prices during the period) will protect from future disputes.
- Use the VAT opportunity as a marketing advantage—offer promotions, “kids eat free” or discounted family tickets to draw customers, but ensure compliance.
## Example Scenario
Consider **Theatre Company Ltd**, which offers both adult and children’s shows. During summer 2026, from 25 June to 1 September, it can apply 5% VAT on children’s show tickets. The company registers under MMTAR, so its financial adviser provides compliant VAT advice. The theatre staff update ticketing system to automatically apply reduced rate where applicable.
## Takeaways
- New adviser rules set baseline expectations: registration under MMTAR ensures you can advise and act for clients without risk.
- Temporary VAT cuts provide relief for consumers and boost footfall for businesses—but clear compliance and accurate documentation are essential.
Stay informed, plan compliance now, and use these windows strategically.