If someone else runs your payroll — a bookkeeper, a small accountancy firm, a dedicated payroll bureau — there’s a new HMRC rule working its way through the system that could affect you without you ever hearing about it directly. From 18 November 2026, payroll-only service providers must be registered with HMRC as tax advisers, via an Agent Services Account, and hold proper anti-money-laundering (AML) supervision. The final deadline to get registered is 18 February 2027.
Why this exists
Until now, a payroll bureau that only ran payroll — and didn’t otherwise deal with HMRC on a client’s behalf, such as filing tax returns — sat slightly outside the formal “tax adviser” registration regime that accountants and tax agents already work under. HMRC is closing that gap. The registration window opened in phases: an early sign-up period started in May 2026, a second window (for agents already holding Self Assessment or Corporation Tax access but no Agent Services Account) opened in August 2026, and registration becomes mandatory from November.
What it means if you run your own payroll
If you handle payroll in-house, this doesn’t apply to you directly — you’re not a “payroll service provider” in HMRC’s sense. The only reason to pay attention is if you’re weighing up whether to start outsourcing payroll: from November, a genuinely compliant provider should already be registered, or clearly on track to be.
What it means if someone else runs your payroll for you
This is the part worth acting on. A payroll bureau that misses the deadline isn’t automatically doing something dishonest, but it does mean their AML supervision and HMRC registration status are unclear — and if their situation isn’t sorted by February 2027, it could disrupt the payroll service you rely on for every payday. It’s a reasonable, non-awkward question to ask your provider now: “Are you registered for an Agent Services Account and AML supervision under the new payroll provider rules, and if not, when will you be?” A provider who’s on top of their own compliance should have a straightforward answer.
The practical takeaway
This is a compliance change that sits one step removed from most business owners — it’s about your supplier’s registration, not your own — but “one step removed” doesn’t mean “not your problem” if it interrupts your payroll run. Put the question to your provider before November, note down what they say, and you’ve done everything reasonably expected of you.
Leave a Reply