June 4, 2026
Solicitors
Amanda Perroton

HMRC have been busy this week. Updates to the Manual on ‘Mandatory Tax Adviser Registration’ were published on 1st June 2026.
(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).
(b) In MTAR20400 is guidance on who are the “relevant individuals” who will need to be named on the application.
Here is the link for MTAR10000 https://www.gov.uk/hmrc-internal-manuals/mandatory-tax-adviser-registration/mtar10000.
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:
"………some businesses have been unsure which Government Gateway credentials to use during the registration process:
(a) Businesses should apply for an Agent Service Account using their business Government Gateway credentials.
(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.
(c) They will then need to log into their personal Government Gateway account, as they will receive a link to confirm their individual details."
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.
