Compliance
Modernising Tax Compliance: HMRC’s High Street Crackdown & Adviser Registration Update
New compliance measures emphasize tackling tax fraud on the high street and formalising tax adviser registration to protect taxpayers.
By NomadicTax Research Team • 5-8 min read • June 26, 2026
## HMRC Intensifies Enforcement on High Street Businesses
In a press release dated **12 June 2026**, HMRC announced that it will conduct **over 30,000 interventions** in the 2026-2027 period to crack down on organised crime and tax fraud among high street shops such as vape shops, barbers, convenience stores, and souvenir businesses.([gov.uk](https://www.gov.uk/government/news/tax-minister-to-owners-of-dodgy-shops-we-are-coming-for-you?utm_source=openai)) Key elements include:
- Unannounced inspections and data downloads from tills.
- Penalties issued for employing illegal workers.
- Seizures of unsafe or counterfeit goods.
- Actions against till fraud (software manipulation).
This sends a clear message: **high street businesses must maintain accurate sales data, pay correct taxes and wages, and comply with trading standards**.
## New Mandatory Registration for Tax Advisers
Effective from **18 May 2026**, a new framework called **MMTAR** (Modernising and Mandating Tax Adviser Registration) began rolling out. It requires tax advisers who are paid to interact with HMRC on behalf of clients to **register online**, through a digital agent services account. This change will be phased in through **March 2027**.([gov.uk](https://www.gov.uk/government/news/tax-advisers-check-if-you-need-to-register-under-new-rules?utm_source=openai))
Key points:
- Registration covers advisers both UK-based and overseas who act on behalf of UK taxpayers.
- The registration system is free, with guidance and tools to help advisers determine if they need to register.
- Phased deadlines: first for new advisers (May-August 2026), then others with Self Assessment or Corporation Tax accounts, then payroll service providers, and finally though to March 2027.
## Practical Compliance Guidance
- **High street businesses**: Audit your accounting/till systems; ensure compliance with Minimum Wage rules; check supply chains for illegal or unsafe goods; train staff to avoid inadvertent violations.
- **Tax advisers**: Determine your registration group; ensure you have an Agent Services Account (ASA) or prepare to open one; understand evidence requirements (ID, UTR, incorporation, etc.).
- **Both groups**: Maintain good records—digital or otherwise—as checks will look for accurate till data, proper registration, and lawful operations.
## Risks & Penalties
- **Enforcement interventions** may lead to hefty civil penalties, criminal charges (where applicable), or seizure of goods.
- For advisers, unregistered practice when required may result in sanctions, reputational risk, or ineligibility for HMRC-related interactions.
## Summary
HMRC is leaning heavily on compliance: targeting both those trading illegally on high streets and those advising behind the scenes. With registration mandated and enforcement of retail fraud tightened, now is the time for businesses and professional advisers to align their compliance infrastructure with new rules.