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Before you start

If you interact with HMRC about someone else鈥檚 tax affairs and get paid for it, you may be required to register with HMRC. This means you鈥檒l need an agent services account if you do not already have one.

Find out more about if and when聽you need to register with HMRC.

Who needs to meet the conditions

Your business will need to meet certain conditions when you register for an agent services account.

Some of the people who work for your business must also meet the conditions. These people are known as 鈥榬elevant individuals鈥�.

Who these relevant individuals are depends on how many officers your business has. Officers include directors, partners and any equivalent roles (including in overseas companies).

Businesses with 5 officers or less

If your business has 5 officers or less, we鈥檒l treat all of them as relevant individuals, even if they鈥檙e not all involved in providing tax services. You鈥檒l need to tell us about all of them.

Businesses鈥痺ith 6 officers or more

If your business has 6 or more officers, first identify those who actually make strategic or management decisions about your tax advice work. Do not include all officers by default.

In some cases, fewer than 5 officers will meet this definition. If this happens, you must choose additional officers so that you have at least 5 in total.

You can choose which officers to include. They do not have to be the most senior or responsible for day-to-day tax advice.

The registration conditions

These are the conditions your business will need to meet when registering for an agent services account.

You must provide evidence that your business is supervised for anti-money laundering, for example:

• digital copy of your supervision certificate
• confirmation email

Your business must not:

• have any relevant outstanding tax returns or unpaid tax (unless covered by a payment plan)

• be subject to a decision by HMRC refusing to interact with鈥痽ou

• be subject to an anti-avoidance sanction or a stop notice

• have聽any relevant, unspent convictions for fraud or tax offences

• be formally insolvent

• be suspended or permanently banned from registering with HMRC

For relevant individuals

The same conditions apply to relevant individuals, but they:

• will not need to provide evidence of anti-money laundering supervision
• must鈥痭ot be disqualified from acting as a director, either in the UK or overseas

How HMRC will carry out checks

In most cases,聽we鈥檒l聽check you meet these conditions once you鈥檝e submitted your application online. You will not usually need to provide separate evidence. We鈥檒l contact you if we need more information from you.

For overseas tax advisers

If your business or any relevant individuals operate outside the UK, you must provide authenticated evidence when applying for an agent services account. This shows you meet the registration conditions.

Your documents must be:

• notarised by a qualified independent notary (or equivalent)
• translated into English, if needed

If you鈥檙e based overseas, you must use the existing registration route to apply.

How to register

You can apply for an agent services account to register as a tax adviser with HMRC.

After you鈥檝e registered

We鈥檒l聽continue聽to聽carry out聽checks to聽make sure聽your business聽still聽meets聽the registration conditions, if it does not, your .听

If we need more information,聽we鈥檒l聽contact you through your agent services account.