Tax advisers must register for an HMRC agent services account to act on behalf of clients, though registration requirements vary depending on your specific role and the scope of services you provide. The registration process enables advisers to interact with HMRC systems and submit tax matters on client behalf. Advisers should check the current criteria to determine their registration obligations, as exemptions or different requirements may apply depending on whether you provide occasional or regular tax advice services.
Source: HMRC (GOV.UK) – Read the original