Who needs the new registration?

HM Revenue and Customs opens mandatory registration for a specific group of payroll professionals on 18 November 2026. The rule covers businesses and sole traders paid to run payroll for other organisations when they submit information or communicate with HMRC on a client’s behalf.

They have a three-month application window: 18 November 2026 to 17 February 2027 inclusive. Registration is free. From 18 February 2027, continuing to interact with HMRC without registration may lead to access being stopped and sanctions.

Who is within the rules?

Registration is required if, for payment, you do any of the following for a client:

• submit payroll reports covering pay, tax and National Insurance contributions;
• file year-end pay and employee benefit information;
• make the client’s payroll tax and National Insurance payments;
• contact HMRC about payroll or correct the client’s information.

The legal entity or sole trader providing the service registers; individual employees do not each register separately. A business that already has an Agent Services Account does not need to apply again solely because of this phase, although HMRC may ask it for more information.

Who is outside the rules?

An employer running payroll only for its own staff does not need this registration. It is also outside scope where a provider only calculates figures, produces payslips, enters data, pays employees through BACS, supplies software or gives human resources guidance and does not act before HMRC for the client.

Unpaid help for a relative or friend is also excluded. However, an accountancy practice that provides other paid tax services and deals with HMRC for clients may already fall within an earlier registration phase and should not wait until 18 November.

What should providers do now?

1. Use the official GOV.UK checker for your business or sole trade.
2. List the tasks you perform for clients. The key question is whether you submit information or communicate with HMRC for them.
3. If registration is required, check the identity, fitness and anti-money laundering supervision conditions. Apply no later than 17 February 2027.
4. Keep proof of submission. A provider that applies on time can continue dealing with HMRC while the application is considered.

If the deadline is missed, HMRC may first provide an opportunity to correct the problem and respond. After 17 February, however, an unregistered provider may be prevented from acting for clients and can face sanctions for continuing.

Coverage: the rule governs dealings with HMRC and applies across the United Kingdom. It concerns tax and contribution work carried out before the government department; contractual arrangements with clients are a separate matter.

Sources: the HMRC Employer Bulletin published on 21 October 2026, the official registration checker and the detailed payroll adviser timetable. Checked on 22 October 2026.