United Kingdom: Checking an adviser's credentials

From 2026, all tax advisers who interact with HMRC on behalf of their clients must register with HMRC unless a specific exception applies. A tax adviser is defined in section 224 of the Finance Act 2026. Registration opened in phases from 18 May 2026, and from 18 August 2026 sanctions may apply to advisers who fail to meet the registration conditions or who deal with HMRC for clients without being registered.1Source 1HMRC manual MTAR10100 and MTAR10800 (8 October 2026); MTAR30700 (8 October 2026), sanctions from 18 August 2026; HMRC policy paper, Tax advisers to register with HMRC and meet minimum standards (26 November 2025). This page was checked against the HMRC manual on 13 October 2026; the rule is new, so check the official sources listed below for later changes.

The HMRC manual pages read for this page do not describe a public list of registered advisers.1Source 1HMRC manual MTAR10100 and MTAR10800 (8 October 2026); MTAR30700 (8 October 2026), sanctions from 18 August 2026; HMRC policy paper, Tax advisers to register with HMRC and meet minimum standards (26 November 2025). So the practical check is to ask the adviser, in writing, whether they are registered with HMRC and from what date, and to keep the answer with the engagement letter.

HMRC also publishes a standard for agents, which sets out what HMRC expects from anyone who represents or gives advice to taxpayers, whether or not they belong to a professional body.2Source 2HMRC, HMRC: the standard for agents (9 February 2026). It is a standard, not a licence; it does not tell you whether a particular firm meets it.

Membership of a professional body is voluntary. ICAEW and the Chartered Institute of Taxation keep public searches of their members; other bodies may do the same.

• ICAEW (chartered accountants) has a "Find a chartered accountant" search.3Source 3ICAEW, Find a chartered accountant.
• The Chartered Institute of Taxation has a "Find a CIOT member" directory of Chartered Tax Advisers, and says that it does not endorse the individuals listed for any specific tax advice.4Source 4Chartered Institute of Taxation, Find a CIOT member: "The CIOT do not endorse individuals included in this directory for any specific tax advice".

Other accountancy and tax bodies may keep their own searches; ask the adviser which body each named person belongs to and look the names up there. A body's rules bind its members, and its complaints process is the second step if something goes wrong (complaints about an adviser).

Every R&D claim made on or after 8 August 2023 needs an additional information form, and the form asks for the details of every agent involved in the claim, including any agent who gave advice.5Source 5HMRC, Submit detailed information before you claim Research and Development (R&D) tax relief (26 September 2025); HMRC manual CIRD182000 (25 August 2026). Ask who will be named on the form for your claim, and compare the answer with the people in the proposal. The form is a record of who was involved; it is not a check on their competence.

A professional body listing tells you that the person is a member of that body and is bound by its code; HMRC registration tells you that the adviser has met HMRC's registration conditions. Neither tells you whether the person has prepared R&D claims before, who will write your technical case, or whether help with a compliance check is in the price. Those come from the twenty questions and the engagement letter. A person who belongs to no body is not for that reason doing anything wrong. It means that no body's code or complaints process stands behind the name, and that HMRC's standard and registration are the external rules this page describes.

• Are you registered with HMRC as a tax adviser, and from what date?
• Which professional body does each named person belong to, and under what membership number?
• Who will be named as an agent on the additional information form?
• Do you pay or receive referral fees for introductions? ICAEW members must obtain the client's consent and tell the client the amount.6Source 6ICAEW, Commissions and fees: fully informed consent (8 January 2025): members "must both obtain client consent and notify clients of the amounts received".

• What qualifications does the team have? and named people with qualifications you can check
• Your responsibility and complaints about an adviser in the United Kingdom
• Reference check guide

Sources

1. HMRC manual MTAR10100 and MTAR10800 (8 October 2026); MTAR30700 (8 October 2026), sanctions from 18 August 2026; HMRC policy paper, Tax advisers to register with HMRC and meet minimum standards (26 November 2025).   Back
2. HMRC, HMRC: the standard for agents (9 February 2026).  Back
3. ICAEW, Find a chartered accountant.  Back
4. Chartered Institute of Taxation, Find a CIOT member: "The CIOT do not endorse individuals included in this directory for any specific tax advice".  Back
5. HMRC, Submit detailed information before you claim Research and Development (R&D) tax relief (26 September 2025); HMRC manual CIRD182000 (25 August 2026).  Back
6. ICAEW, Commissions and fees: fully informed consent (8 January 2025): members "must both obtain client consent and notify clients of the amounts received".  Back