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.
Executive summary
HMRC has revised its guidance on applying for an agent services account (ASA), the mechanism through which tax advisers register with HMRC and access its online services. The page, first published on 15 March 2018, was last updated on 13…
The executive summary, the full reported briefing, the analysis and the counterpoint are for subscribers — as is the audio.
You are not charged for 3 days and you can cancel at any time. Already subscribe? Sign in to hear this and everything else published today.
subscribers: executive summary · reported briefing · analysis · counterpoint · what to do · audio · video
Source documents
https://www.gov.uk/guidance/apply-for-an-agent-services-accountRead by Regulus 15 Oct 2026 at 11:03 UTC
17 factual claims checked against this document · 0 unsupported
Cited and linked; extract quoted under fair dealing