HM Revenue & Customs has promised to issue updated guidance on its new tax adviser registration requirement after it emerged that sole practitioners are struggling to comply.

Tax advisers who interact with HMRC on behalf of clients must now register with HMRC – a requirement that captures conveyancers who submit stamp duty land tax returns on behalf of clients.

The Law Society told the Gazette that it has heard from members who have had difficulties registering.

HM Revenue & Customs

Tax advisers who interact with HMRC on behalf of clients must now register with HMRC

Source: Alamy

Society president Mark Evans said: ‘Tax adviser registration is an additional and unnecessary administrative burden being placed on many of our members. What is frustrating is that government says it wants to make home buying and selling simpler, but then makes the life of conveyancers harder.’

HMRC said it was aware of a ‘small number’ of customers who are unsure about which Government Gateway credentials to use during the registration process.

Customers should apply for an Agent Service Account using their business Government Gateway credentials. When a sole trader is asked to complete information about who they are as relevant individuals within the business, they should provide their personal details. They will then need to log into their personal Government Gateway account, as they will receive a link to confirm their individual details.

An HMRC spokesperson said: ‘We’ve seen thousands of online applications started since the launch of the new service in May. We’ll soon be updating existing guidance to further support applicants.’