HMRC to reject agent account applications without approved anti-money laundering supervision
HMRC's guidance on the agent services account now carries two binding changes for tax advisers: a legal requirement to register before interacting with HMRC on clients' behalf, and a rule that applications will be rejected where anti-money laundering supervision has been applied for but not yet approved. This matters to any firm dealing with HMRC on behalf of paying clients.
- From 18 May 2026, tax advisers who interact with HMRC on behalf of clients face a legal requirement to register for an agent services account.
- From 1 October 2026, HMRC will reject ASA applications where AML supervision has been applied for but not yet approved; approved supervision must be in place first.
- Applicants must supply their AML supervisory body name and proof of supervision, and applications are measured against the HMRC Standard for Agents.