Entity Setup
How Mandatory Tax Adviser Registration Affects Entities and Digital Nomads
From 18 May 2026, tax advisers in the UK must register with HMRC to act for clients – impacts agencies, freelancers, and foreign advisers alike.
By NomadicTax Research Team • 5-8 min read • May 21, 2026
## What’s Changing?
Under the **Modernising and Mandating Tax Adviser Registration (MMTAR)** reforms, starting **18 May 2026**, tax advisers who are paid to interact with HMRC on behalf of clients must register via a new digital system and obtain an **Agent Services Account (ASA)**. Staged registration continues through **31 March 2027**, depending on adviser type or service provided. ([gov.uk](https://www.gov.uk/government/news/tax-advisers-check-if-you-need-to-register-under-new-rules?utm_source=openai))
New registration replaces a mix of existing processes and aims to standardise access and oversight. Changes include:
- Mandatory registration even for advisers based outside the UK who interact with HMRC on behalf of UK taxpayers. ([gov.uk](https://www.gov.uk/government/news/tax-advisers-check-if-you-need-to-register-under-new-rules?utm_source=openai))
- Various deadlines depending on services: e.g., self-assessment agents, payroll only providers, etc. ([gov.uk](https://www.gov.uk/government/news/tax-advisers-check-if-you-need-to-register-under-new-rules?utm_source=openai))
- Exemptions for in-house teams, unpaid advisers, certain pension/investment firms, or specific legal functions like insolvency. ([gov.uk](https://www.gov.uk/guidance/check-if-and-when-you-need-to-register-as-a-tax-adviser-with-hmrc?utm_source=openai))
## Who Should Care: Entities, Digital Nomads, and Clients
| Role | What this means for you |
|------|--------------------------|
| **Advisory firms, accountants, agents** | Must meet HMRC’s conditions (e.g. anti-money laundering supervision, no unpaid tax liabilities, clean records) before applying. Skipping registration after your window opens could result in losing the right to act for clients. ([gov.uk](https://www.gov.uk/guidance/check-if-you-meet-hmrcs-conditions-to-register-as-a-tax-adviser?utm_source=openai)) |
| **Foreign advisers or nomad firms** | If you act for UK clients and charge for interacting with HMRC, registration is required. Evidence may need to be authenticated/notarised. ([gov.uk](https://www.gov.uk/guidance/check-if-you-meet-hmrcs-conditions-to-register-as-a-tax-adviser?utm_source=openai)) |
| **Clients receiving advice** | Look out for advisers who are registered – it improves confidence and ensures that advisors are accountable and meet professional standards. |
## Practical Steps to Comply
- Identify whether your business interacts with HMRC and gets paid for “tax advice.” Use HMRC guidance to check whether you are required to register. ([gov.uk](https://www.gov.uk/guidance/check-if-and-when-you-need-to-register-as-a-tax-adviser-with-hmrc?utm_source=openai))
- If required, apply for an ASA using the online service; prepare supporting documents such as UTR, company registration, evidence of anti-money laundering supervision, and details of 'relevant individuals' in your business. ([gov.uk](https://www.gov.uk/government/news/tax-advisers-check-if-you-need-to-register-under-new-rules?utm_source=openai))
- Note your registration window and apply within the **3-month grace period** once your category becomes live. During that time, you may continue interacting with HMRC. ([gov.uk](https://www.gov.uk/guidance/check-if-and-when-you-need-to-register-as-a-tax-adviser-with-hmrc?utm_source=openai))
- For digital nomads or overseas advisers: ensure documents are properly authenticated or notarised where needed; be clear about your status, and whether HMRC considers you “interacting” with them. |
## Example: Digital Nomad in Design
A graphic designer based in Portugal takes UK clients and submits Self-Assessment returns on their behalf or mails correspondence to HMRC. Under the new rules, they must register as a tax adviser via ASA, supply their UTR, national insurance number (if UK), or foreign equivalent, and possibly provide notarised documents confirming identity. Failing to register may mean HMRC will prohibit them from acting in that way. |
**Bottom line**: Anyone providing paid tax advice, even remotely, must understand these changes—adjusting workflows, client contracts, and ensuring compliance – or risk sanctions.