Mandatory Tax Adviser Registration: HMRC Updates

HMRC have been busy this week.  Updates to the Manual on ‘Mandatory Tax Adviser Registration’ were published on 1st June 2026.

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(a) In MTAR10100 is confirmation that making payments to HMRC on behalf of a client counts as “interaction with HMRC” (so conveyancers will need to register, despite what some of the outsourcing firms had said).

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(b) In MTAR20400 is guidance on who are the “relevant individuals” who will need to be named on the application.

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Here is the link for MTAR10000 https://www.gov.uk/hmrc-internal-manuals/mandatory-tax-adviser-registration/mtar10000.

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My colleague John Shallcross was aware that they had made a video but this appears to have been canned.  Juliet Shaw has written an article for Today’s Conveyancer which provides this helpful note:

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"………some businesses have been unsure which Government Gateway credentials to use during the registration process:

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(a) Businesses should apply for an Agent Service Account using their business Government Gateway credentials.

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(b) When a sole trader is asked to complete information about who they are as relevant individuals within the business, they should provide their personal details.

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(c) They will then need to log into their personal Government Gateway account, as they will receive a link to confirm their individual details."

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Just a short, but important, update from me today but please email me on amanda@bhptax.law should you have any questions, or email Freya in the office on freya@bhptax for any SDLT cases you would like our assistance with.