If you provide payroll or PAYE services and communicate with HMRC on behalf of clients as part of your business, you may need to register under HMRC’s mandatory tax adviser registration requirements.
The registration window for payroll agents opens on 18th November 2026. You do not need to register yet, but now is a good time to check whether the requirement applies to you and understand what action you will need to take when your window opens.
Use the HMRC checker tool to find out if and when you need to register.
HMRC have also added a range of communications resources to help you understand the changes and share information with colleagues and clients.
What about PAYadvice.UK?
PAYadvice Ltd (11934132) is already a registered HMRC agent (HX6529) and is also registered and supervised for Anti Money Laundering with the HMRC ECS (XWML00000150521)
PAYadvice.UK 29/10/2026