Steps you need to take before registering as a professional tax agent
Find out what you need to do and what HMRC standards you must meet before registering as a professional tax agent.
If you want to help friends and family with their tax, you can register online as a ‘trusted helper’.
If you want to become a professional tax agent, there are some things you have to do and standards you should follow before you can start handling tax for your clients.
If you’re based outside the UK, you must comply with the anti-money laundering requirements of that country.
What you need before you can become a tax agent
Before you can become a professional tax agent, you’ll need:
- a physical UK or overseas address (not a PO box)
- to make sure your tax obligations and payments are up to date
- to have anti-money laundering supervision with either HMRC or a supervisory body
Register for anti-money laundering supervision
As a professional tax agent, you may need to apply to be registered for anti-money laundering supervision.
You can do this through a supervisory body membership or you can apply to HMRC.
If you choose to apply to HMRC, you should use the online service to apply and pay for your registration. HMRC will then review your application, which can take up to 45 days.
Register your own business for tax with HMRC
You must register your business with HMRC before you set up as a tax agent. How you register your business will depend on what type of business you have.
Check how to register your business with HMRC.
Make sure you’re meeting HMRC’s agent standard
If you want to become a professional tax agent, you must make sure you’re meeting HMRC’s standard for agents. The standard sets out what HMRC expects from anyone who offers to represent or give advice to taxpayers as a business.
Consider becoming a member of a professional body
You may also want to join an agent professional supervisory body.
What you need to do next
You must now check how to register for the taxes you will be helping your client with. Depending what tax you’ll be handling for your client, there are different ways to register.