HMRC have clarified that individual and corporate trustees do not need to register under the mandatory tax adviser registration rules when they interact with HMRC solely in their capacity as a trustee.
The Mandatory tax adviser registration process, which applies to tax advisers who interact with HMRC on behalf of clients, began on 18 May 2026.
- Online registration is being rolled out in four registration windows between 18 May 2026 and 31 March 2027.
- Advisers can use HMRC's Online tool to check if they need to register.
HMRC released guidance in June 2026 outlining which tax advisers would be required to register and which would be excluded.
- The guidance confirmed that registration would generally not be required where tax advice is given 'in-house' in relation to an organisation's own tax affairs. However, it was unclear how this treatment applied to trustees.
HMRC have now updated their guidance. It clarifies that neither individual nor corporate trustees will be required to register if they are merely acting in their capacity as trustee.
A trustee will not be required to register where they are doing any of the following in their capacity as trustee:
- Preparing or submitting information or returns relating to the trust.
- Arranging payment of tax.
- Providing tax-related input concerning the trust.
- Communicating with HMRC in regard to the trust.
HMRC does not view a trustee undertaking the above activities to be providing a tax advisory service to a client.
HMRC have advised that where there is more than one trustee, one trustee may act as the principal acting trustee in dealing with HMRC, although this does not mean the other trustees are unaccountable.
Where an employee interacts with HMRC on behalf of a corporate trustee, there is no requirement for that employee to register merely because of that interaction.
Trustees should note that this treatment does not extend automatically to a separate person or organisation providing tax services to the trustees or the trust under an independent commercial arrangement.
Useful guides on this topic
Mandatory tax adviser registration with HMRC
From May 2026, all tax advisers who interact with HMRC on behalf of clients will be required to register with them. Who will be required to register? What conditions must be met? What are the consequences of non-compliance with 'mandatory tax adviser registration'?
HMRC's Customer Charter
This is a freeview 'At a glance' guide to HMRC's Customer Charter. HMRC's Charter sets out what taxpayers can expect from HMRC and what HMRC expect from taxpayers. The latest version was issued in November 2020.
Professional Conduct in Relation to Taxation
The Professional Conduct in Relation to Taxation (PCRT) sets out the ethical and professional standards expected of members of the seven authoring professional bodies when advising on UK tax matters.
External link