The FCA’s new non‑financial misconduct rules
What these new rules mean and how firms should prepare The FCA has finalised its long‑awaited framework on Non‑Financial Misconduct (NFM), marking one of the most …
On 18 May 2026, HMRC introduced a new online checker on GOV.UK to help organisations determine whether they need to register as a tax adviser. While at first glance this may seem like a simple guidance tool, it actually represents a much broader shift in how tax advice and professional services are regulated in the UK.
For accountancy practices, legal firms, and any organisation that interacts with HMRC on behalf of clients, this development signals rising expectations around transparency, accountability, and compliance.
A new step towards mandatory registration
The new GOV.UK checker has been designed to help firms assess whether they fall within the scope of HMRC’s upcoming mandatory tax adviser registration requirements. By answering a series of questions about how your business engages with HMRC, firms can quickly understand whether they are likely to be affected.
This tool sits within the wider Modernising and Mandating Tax Adviser Registration (MMTAR) initiative, which is being phased in through to 2027. The direction of travel is clear: any firm that is paid to interact with HMRC on behalf of clients whether by submitting returns, communicating with HMRC, or handling documentation is likely to be considered a tax adviser under the new rules.
Importantly, this definition is intentionally broad. It means that businesses that may not traditionally identify as tax advisers such as legal practices handling SDLT submissions or consultants offering occasional tax-related support, could still fall within scope. As a result, many firms may find themselves subject to requirements they hadn’t previously considered.
Why HMRC is tightening oversight
The introduction of this registration framework is part of a wider effort by HMRC to raise standards across the tax advice market. By creating a formal register of advisers, HMRC aims to improve visibility over who is acting on behalf of taxpayers and ensure a consistent level of professionalism and accountability.
This move is also closely linked to efforts to reduce errors, tackle misconduct, and close the UK tax gap. By requiring advisers to meet defined conditions before they can operate and by giving HMRC greater oversight there is a stronger framework in place to identify and address poor practice.
In practical terms, this means firms will need to be more proactive in assessing their obligations and more structured in how they demonstrate compliance.
The growing importance of AML compliance
One of the most significant aspects of the new regime is its direct connection to anti-money laundering (AML) obligations. To register successfully, firms will need to demonstrate that they are appropriately supervised for AML purposes.
This highlights a broader regulatory trend: compliance can no longer be treated as a set of separate, siloed requirements. Tax compliance, AML, client due diligence, and risk management are becoming increasingly interconnected.
For firms, this means that simply meeting minimum requirements in isolation is no longer enough. Instead, there is an expectation of a more holistic compliance approach, one that is supported by clear processes, robust systems, and a strong audit trail.
What this means for your firm
With the GOV.UK tool now available, firms should take the opportunity to review how they interact with HMRC and whether they are likely to fall within the scope of the new rules. Even relatively minor or occasional interactions could trigger the need to register.
This is not just about meeting a new administrative requirement. Failing to comply could ultimately limit your ability to act on behalf of clients, creating operational and reputational risks.
Turning regulation into opportunity
While the introduction of the tax adviser registration tool may feel like another compliance hurdle, it also presents an opportunity.
Firms that invest in the right systems and processes now can:
The introduction of the tax adviser registration checker is a clear sign that expectations across the industry are shifting. Standards are becoming more demanding, definitions are widening, and the connection between different areas of compliance is becoming increasingly important.
For firms across the legal, financial, and accountancy sectors, the message is simple: understand your obligations, take action early, and make sure your compliance approach is ready for what’s ahead.
With the right approach and the right tools, this change doesn’t have to be a burden. It can be an opportunity to build a stronger, more resilient business.
How Veriphy can help
As compliance expectations increase, having the right tools in place becomes essential. This is where Veriphy supports firms in turning regulatory complexity into something manageable and efficient.
Veriphy helps businesses meet their AML obligations through robust identity verification, PEP and sanctions screening, and ongoing monitoring. These capabilities are critical in demonstrating that your firm is operating within the required regulatory framework, particularly as AML supervision becomes a key condition of tax adviser registration.
At the same time, Veriphy streamlines client onboarding and due diligence processes, allowing firms to maintain compliance without slowing down operations. By centralising checks and creating clear audit trails, it also helps ensure that firms are prepared for increased regulatory scrutiny.
The introduction of these rules reinforces the need for firms to move towards more proactive, evidence-based compliance. Regulators are no longer satisfied with intent alone as they expect organisations to demonstrate that appropriate checks, controls, and monitoring are in place.