HMRC rolls out phase two of online registration for tax advisers
Summary
HMRC has opened phase two of its mandatory online registration process for tax advisers under the Modernising and Mandating Tax Adviser Registration (MMTAR) programme. The article notes that advisers without an agent services account, including some conveyancers who submit stamp duty calculations, may need to register by 18 November, with non-compliance potentially leading to restrictions or enforcement action.
Why it matters
Residential property surveyors may be affected where they or their firms interact with HMRC on clients’ tax matters, particularly in transaction-related work. The update is relevant to compliance planning because failure to register when required could affect the ability to act for clients.
Key points
- HMRC has launched the second registration window for tax advisers under MMTAR.
- Advisers with Self Assessment or Corporation Tax accounts but no agent services account may need to register by 18 November.
- HMRC says advisers can continue to engage while applications are processed, but access may be limited if registration is not completed when required.
- The new system is intended to improve standards, transparency and taxpayer protection.
- Conveyancers submitting stamp duty calculations are specifically mentioned as potentially within scope.
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