What support does my business need?
Tax adviser
A tax adviser helps with tax planning and tax questions that go beyond the routine returns, such as selling a business, restructuring or a dispute with HMRC.
The short answer
Your accountant may handle routine tax work, such as the Company Tax Return, Self Assessment and VAT. A tax adviser focuses on tax itself: planning, unusual transactions and questions your accountant may refer on. Two UK professional bodies that focus on tax are the Chartered Institute of Taxation (membership requires passing the Chartered Tax Adviser exams) and the Association of Taxation Technicians. From 18 May 2026, HMRC began rolling out a rule that paid tax advisers who deal with HMRC for clients must register.
Tax adviser or accountant?
The two overlap, and some accountants give tax advice. The table shows the difference in focus, not a fixed rule.
| Accountant | Tax adviser | |
|---|---|---|
| Main focus | Accounts, tax returns and wider business advice | Tax planning and complex tax questions |
| When you use them | Every year, and in some cases every month or quarter | Every year for some, or for a one-off question or transaction |
| Examples of work | Year-end accounts, Company Tax Return, Self Assessment, VAT returns, payroll | Selling or restructuring a business, share schemes, property, inheritance planning, HMRC enquiries |
Some accountancy firms have tax specialists in-house. Others refer clients to a separate tax adviser for the harder questions.
Who it may suit
- Owners planning to sell the business, bring in a partner or pass it on.
- Businesses changing structure, for example from sole trader to limited company, or setting up a group.
- Anyone facing an HMRC enquiry or dispute.
- Businesses with overseas income, sales or staff.
- Owners whose accountant says a question is outside their area.
If you have received a letter from HMRC with a deadline, act on the deadline first. We are not a tax advice service.
What the qualifications mean
| Body | What membership means, in its own words |
|---|---|
| Chartered Institute of Taxation (CIOT) | "Admission to membership requires success in the Chartered Tax Adviser (CTA) exams held every May and November, together with the ability to demonstrate three years' relevant recent professional experience."1 CIOT says it supports 20,000 members.2 |
| Association of Taxation Technicians (ATT) | Describes itself as "the leading professional body for those providing UK tax compliance services". Members are "qualified by examination and practical experience" and use the title "Taxation Technician".3 |
ATT describes its focus as tax compliance: getting returns and calculations right. The CTA exams are CIOT's route to membership. Accountants who belong to other bodies, such as ICAEW or ACCA, may also give tax advice.
HMRC registration
HMRC says that from 18 May 2026 a new registration requirement rolls out, and that it "applies to all tax advisers and tax agents who interact with HMRC on behalf of clients and get paid for it". Online registration rolls out in stages until 31 March 2027.4 HMRC's policy paper says advisers must meet minimum standards before registering.5 Registration is a legal requirement, not a check that an adviser suits your business.
Tax advisers who give advice to clients also count as accountancy service providers under the money laundering regulations. CIOT and ATT are both on HMRC's list of professional bodies that supervise for money laundering.6
What it costs
We have not found a reliable published source for what tax advisers charge in the UK, so we do not give a figure. Some charge by the hour and some quote a fixed fee for a piece of work. Ask for a written quote and what it covers before work starts.
Questions to ask before you hire one
- Are you a Chartered Tax Adviser, an ATT member or a member of another body?
- Are you registered with HMRC as a tax adviser?
- Have you dealt with this kind of question before, for a business like ours?
- Will you work with our accountant, and who files what?
- Will you put the advice and the fee in writing?
- Do you hold professional indemnity insurance?
When a smaller step may be enough
Ask your accountant first. They may be able to answer the question, or they may already work with a tax adviser they can bring in. A separate tax adviser may be worth it when the amount of tax at stake is large, the question is unusual, or your accountant says it is outside their area. See also Accountant.
Sources
- CIOT, "Getting started on the CTA qualification". tax.org.uk. Checked 12 October 2026.
- CIOT, "About us". tax.org.uk. Checked 12 October 2026.
- ATT, "About ATT". att.org.uk. Checked 12 October 2026.
- HMRC, "Tax advisers: check if you need to register under new rules" (news story, published 14 May 2026). GOV.UK. Checked 12 October 2026.
- HMRC, "Mandatory tax adviser registration with HMRC" (published 26 November 2025). GOV.UK. Checked 12 October 2026.
- HMRC, "Check if you need to register for money laundering supervision if you're an accountancy service provider". GOV.UK. Checked 12 October 2026.