Finance Act 2026 introduces a package of measures designed to drive up standards in the tax advice market, including mandatory agent registration with HMRC. In this episode, we explain how the process will work and discuss the consequences for advisers of having their registration suspended.

Links 
ICAEW: HMRC’s agent registration guidance lacks key details -  https://www.icaew.com/insights/tax-news/2026/feb-2026/hmrcs-agent-registration-guidance-lacks-key-details

ICAEW: Government reassures agents on registration and sanctions - https://www.icaew.com/insights/tax-news/2026/feb-2026/government-reassures-agents-on-registration-and-sanctions

ICAEW: TAXguide 05/25: Finance Act 2026 - https://www.icaew.com/technical/tax/tax-faculty/taxguides/2025/taxguide-05-25

The HMRC standard for agents - GOV.UK - https://www.gov.uk/government/publications/hmrc-the-standard-for-agents/the-hmrc-standard-for-agents

Host
Stephen Relf, Tax Technical Manager, ICAEW

Guests
Lindsey Wicks, Senior Tax Technical Manager, ICAEW
Frank Haskew, Tax Director, ICAEW

Producer
Ed Adams

Episode recorded: 23 April 2026
Episode published: 13 May 2026