Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of tax adviser registration requirements, in the context of Making Tax Digital, on solicitors.

The government has consulted extensively with stakeholders about the requirement for tax advisers, who interact with HMRC on behalf of their clients, to register with HMRC.

This includes the 2024 consultation ‘Raising standards in the tax advice market: strengthening the regulatory framework and improving registration’ and a technical consultation on draft legislation published in summer 2025.

HMRC published a tax information and impact note on GOV.UK. The note details how the measure is expected to affect businesses that provide professional tax services and interact with HMRC on behalf of their clients.

https://www.gov.uk/government/publications/mandatory-tax-adviser-registration-with-hmrc/tax-advisers-to-register-with-hmrc-and-meet-minimum-standards