United KingdomGOV.UK
Overseas tax agents must explain AML exemptions in account applications
HMRC also requires original non-English documents with an English explanation and translation of relevant information when agents apply for an agent services account.
By Taxxa AI OyPublished 25 August 2026
Tax agents based outside the UK who do not have to register with an anti-money laundering supervisory body in their country must now explain that position when applying for an HMRC agent services account.GOV HMRC instructs them to answer “No” to the relevant application question
GOV and upload a document explaining why registration is not required
GOV, together with their proof of trading address
GOV.
The application guidance also adds an explicit requirement for documents that are not in English. Applicants must upload the original document and an English document explaining what it is, what it shows and translating the relevant information.GOV
GOV These instructions sit alongside the existing requirements for evidence of the business's address, tax registration and, where required locally, anti-money laundering supervision.
The process applies to an agent business based outside the UK seeking access to new HMRC online services or to communicate with HMRC through software on clients' behalf.GOV The person applying must be a director or senior officer.
GOV The business must comply with anti-money laundering supervision registration or similar regulations in its country.
GOV
Applicants need their name, job title, business trading name, phone number, email and main trading address; a PO Box or third-party address is not accepted. Where local supervision is required, they also need the supervisory body's name, membership number and renewal date.
The evidence to upload remains a photo or scan of trading-address proof, such as a bank statement or utility bill dated within the last three months, and tax-registration proof, such as a tax-authority letter dated within the last 12 months. Where applicable, supervision proof can be a supervisory-body letter dated within the last 12 months.
Gather the information before starting: the application cannot be saved part-way throughGOV. A Government Gateway user ID and password are needed, with an option to create an ID during the process. HMRC says it will communicate its decision within 28 days
GOV; approved applicants must finish setting up the account before acting for clients
GOV.
HMRC assesses the application against the HMRC standard for agents.
Before applying, prepare any required AML-registration explanation and upload each non-English original with an English explanation and translation of the relevant information.