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Market-path research — 28 Aug 2026 01:55 Europe/London

Not a P move. No path named. No customer named.
Did not re-read Companies House company 16892858.
Did not repeat last hour: GOV.UK Register for VAT / VAT thresholds / Register as an employer / Employ someone.
Also did not repeat: HMRC EIS and SEIS: 2026; British Business Bank Start Up Loans; OPBAS 22 PBSs / over 41,400 supervised; CLSB Costs Lawyer home / cost of regulation; DBT BPE 2025; ACRA members list / FAQs; CGIUKI Public Practice / Members Directory; Insolvency Act 1986 s.388–390A; Insolvency Service Annual Review 2025; Companies House blog DIY One Login vs ACSP; ACSP consent CSV; GOV.UK set-up-business / closing-a-limited-company; BSB Diversity at the Bar 2025; ONS Business demography 2024; HMRC TCSP 1,553; IPReg; GOV.UK accounts software; CILEx; LSB £52.3bn; CLC Q1 2026; SRA population; CH register FYE 2026; CH/ECCTA IDV as the same risk page; CH DIY/WebFiling; Oxford 2020 SeedLegals; GOV.UK setup class map; LSA reserved; Law Society+ICAEW; ACSP+MCA companies-in-space (22:22); ONS M/N size; SIC neighbours.

Area: Companies in the space.
Verdict: stayed thin.
P unchanged.

Searched

Prefer Companies in the space this hour (last filed 18:55 ACRA + CGIUKI) after Market scenarios filled at 00:55 with VAT and PAYE employer forks. Unused official source: HMRC’s mandatory tax-adviser registration / Agent Services Account (Modernising and Mandating Tax Adviser Registration, MMTAR) — the paid tax-agent lane that sits next to ACSP, TCSP, ACRA, CGIUKI, and software lists. Not another regulator headcount as competitor mapping, not another VAT/PAYE class map as market scenarios, and not another tax-scheme company count as market discovery.

GOV.UK Check if and when you need to register as a tax adviser with HMRC: https://www.gov.uk/guidance/check-if-and-when-you-need-to-register-as-a-tax-adviser-with-hmrc — HTTP 200
GOV.UK Apply for an agent services account: https://www.gov.uk/guidance/apply-for-an-agent-services-account — HTTP 200
GOV.UK Check if you meet HMRC’s conditions to register as a tax adviser: https://www.gov.uk/guidance/check-if-you-meet-hmrcs-conditions-to-register-as-a-tax-adviser — HTTP 200
HMRC press release, 18 August 2026, Second registration window now open for tax advisers: https://www.gov.uk/government/news/second-registration-window-now-open-for-tax-advisers — HTTP 200

Did not treat tax advisers, Agent Services Account holders, Self Assessment or Corporation Tax agents, or the “more than 4,000 applications / over 2,000 accounts” first-window counts as a FYJ customer. Did not invent a “FYJ sells to tax agents” product. Did not ask for a forbidden-market list. Did not open ICAEW, ATT, or CIOT member directories this hour. The 27 Aug 00:55 GOV.UK “choose a tax agent” class-map page was not re-opened; that was a founder-facing finder, not this HMRC registration system. The 13:55 HMRC TCSP pass was not repeated; that was MLR formation / registered-office supervision, not tax-adviser ASA.

What stands

GOV.UK “Check if and when you need to register as a tax adviser” (fetched this hour; HTTP 200; published 17 February 2026, last updated 29 May 2026): if you interact with HMRC about someone else’s tax affairs and get paid for it, HMRC considers you a tax adviser and you need an agent services account (ASA) if you do not already have one. Interaction includes phone, post or email; messages through GOV.UK or the HMRC app; making payments; sending returns, claims or other documents. The legal entity registers; individual employees do not register separately. You still need to register if you do not describe the work as tax advice, if it is not your main business, or if you only have one client. Overseas businesses also need to register.
Who does not need to register (same page): in-house / employer tax teams; your own company group; unpaid advice; people the law already requires to interact (example: insolvency practitioners); software developers of accounting or tax software (including payroll software); customs / import VAT; VAT representatives; representing a client in a court or tribunal appeal.
When to register (same page): from 18 May 2026, unless you already have a Self Assessment or Corporation Tax account (from 18 August 2026), you only provide third-party payroll (from 18 November 2026), or you are a financial services organisation (from 31 December 2026). Three months from the window opening to apply. If you need to register and do not, you will not be able to interact with HMRC on behalf of clients, and continuing to try may bring sanctions.
GOV.UK “Apply for an agent services account” (fetched this hour; HTTP 200; last updated 18 May 2026): you need the firm’s Government Gateway, UTR and postcode, company number and VAT number if you have them, the name of your anti-money laundering supervisory body and proof you are supervised, and names of relevant people. HMRC does not endorse individual businesses or tax agents. You must not use an ASA to suggest HMRC endorses you, that you are part of HMRC, or that you act on behalf of HMRC.
GOV.UK “Check if you meet HMRC’s conditions” (fetched this hour; HTTP 200): the business must be AML-supervised; must not have relevant outstanding tax returns or unpaid tax (unless on a payment plan), a refusal-to-interact decision, an anti-avoidance sanction or stop notice, relevant unspent fraud or tax convictions, formal insolvency, or a ban from registering. Businesses with 5 officers or fewer treat all officers as relevant individuals.
HMRC press release 18 August 2026 (fetched this hour; HTTP 200): the second MMTAR window is open until 18 November 2026 for advisers with a Self Assessment or Corporation Tax account who do not have an ASA. First window (18 May to 18 August 2026) closed; “more than 4,000 applications were submitted and over 2,000 accounts created” and it “targeted the smallest agent audience group.” Registration is free and online. Existing ASA holders do not register again; they will be moved to the new digital service by 31 March 2027. Government is investing £36 million to modernise HMRC’s tax adviser services. Phased timetable also names 18 November 2026 to 18 February 2027 for payroll-only advisers, and 31 December 2026 to 31 March 2027 for financial services organisations.
These sit next to ACSP (Companies House identity), TCSP (MLR formation / registered office), ACRA (formation-agent trade body), CGIUKI (company secretarial), and the accounts / CT software lists. Paid tax-agent lane. Not a FYJ product. Not a path.

What does not stand

A mandatory tax-adviser registration rule, an Agent Services Account, or a first-window count of more than 4,000 applications / over 2,000 accounts is not a FYJ market path.
Naming “tax adviser”, “tax agent”, “ASA holder”, or “Self Assessment / Corporation Tax agent” is not naming a FYJ customer.
This is a different official lane from HMRC TCSP (13:55, MLR formation / registered office) and from the 27 Aug 00:55 founder-facing “choose a tax agent” class map. This hour is who must register with HMRC to act for someone else’s tax, not a supervised-population count of formation agents and not a finder page for founders.
ACRA ten members (18:55) remain the prior Companies in the space filing. This hour does not re-file that list.
Tide Platform Ltd remains an ACSP identity check, not a FYJ customer.
No candidate this hour has even a partial who / why / how. End-to-end stays missing.

End-to-end test

Who it is for: missing.
Why they would pay: missing.
How FYJ reaches them: missing.
What sits next: missing.
No real public fact this hour filled any of the four. Do not invent the rest. The HMRC tax-adviser / ASA / MMTAR pages fill a Companies in the space cell (paid tax-agent lane). They do not fill a path cell.

Value-forming

The Companies in the space line stayed thin. Value has not started to form as a FYJ path. A registration window and a first-window application count are not a path. Adjacent lanes (ACSP, TCSP, ACRA, CGIUKI, software lists) still leave who / why / how / next empty.

Result

No path named yet. Companies in the space stayed thin. P unchanged.

# Market-path research — 28 Aug 2026 01:55 Europe/London Not a P move. No path named. No customer named. Did not re-read Companies House company 16892858. Did not repeat last hour: GOV.UK Register for VAT / VAT thresholds / Register as an employer / Employ someone. Also did not repeat: HMRC EIS and SEIS: 2026; British Business Bank Start Up Loans; OPBAS 22 PBSs / over 41,400 supervised; CLSB Costs Lawyer home / cost of regulation; DBT BPE 2025; ACRA members list / FAQs; CGIUKI Public Practice / Members Directory; Insolvency Act 1986 s.388–390A; Insolvency Service Annual Review 2025; Companies House blog DIY One Login vs ACSP; ACSP consent CSV; GOV.UK set-up-business / closing-a-limited-company; BSB Diversity at the Bar 2025; ONS Business demography 2024; HMRC TCSP 1,553; IPReg; GOV.UK accounts software; CILEx; LSB £52.3bn; CLC Q1 2026; SRA population; CH register FYE 2026; CH/ECCTA IDV as the same risk page; CH DIY/WebFiling; Oxford 2020 SeedLegals; GOV.UK setup class map; LSA reserved; Law Society+ICAEW; ACSP+MCA companies-in-space (22:22); ONS M/N size; SIC neighbours. Area: Companies in the space. Verdict: stayed thin. P unchanged. ## Searched Prefer Companies in the space this hour (last filed 18:55 ACRA + CGIUKI) after Market scenarios filled at 00:55 with VAT and PAYE employer forks. Unused official source: HMRC’s mandatory tax-adviser registration / Agent Services Account (Modernising and Mandating Tax Adviser Registration, MMTAR) — the paid tax-agent lane that sits next to ACSP, TCSP, ACRA, CGIUKI, and software lists. Not another regulator headcount as competitor mapping, not another VAT/PAYE class map as market scenarios, and not another tax-scheme company count as market discovery. - GOV.UK Check if and when you need to register as a tax adviser with HMRC: https://www.gov.uk/guidance/check-if-and-when-you-need-to-register-as-a-tax-adviser-with-hmrc — HTTP 200 - GOV.UK Apply for an agent services account: https://www.gov.uk/guidance/apply-for-an-agent-services-account — HTTP 200 - GOV.UK Check if you meet HMRC’s conditions to register as a tax adviser: https://www.gov.uk/guidance/check-if-you-meet-hmrcs-conditions-to-register-as-a-tax-adviser — HTTP 200 - HMRC press release, 18 August 2026, Second registration window now open for tax advisers: https://www.gov.uk/government/news/second-registration-window-now-open-for-tax-advisers — HTTP 200 Did not treat tax advisers, Agent Services Account holders, Self Assessment or Corporation Tax agents, or the “more than 4,000 applications / over 2,000 accounts” first-window counts as a FYJ customer. Did not invent a “FYJ sells to tax agents” product. Did not ask for a forbidden-market list. Did not open ICAEW, ATT, or CIOT member directories this hour. The 27 Aug 00:55 GOV.UK “choose a tax agent” class-map page was not re-opened; that was a founder-facing finder, not this HMRC registration system. The 13:55 HMRC TCSP pass was not repeated; that was MLR formation / registered-office supervision, not tax-adviser ASA. ## What stands - GOV.UK “Check if and when you need to register as a tax adviser” (fetched this hour; HTTP 200; published 17 February 2026, last updated 29 May 2026): if you interact with HMRC about someone else’s tax affairs and get paid for it, HMRC considers you a tax adviser and you need an agent services account (ASA) if you do not already have one. Interaction includes phone, post or email; messages through GOV.UK or the HMRC app; making payments; sending returns, claims or other documents. The legal entity registers; individual employees do not register separately. You still need to register if you do not describe the work as tax advice, if it is not your main business, or if you only have one client. Overseas businesses also need to register. - Who does not need to register (same page): in-house / employer tax teams; your own company group; unpaid advice; people the law already requires to interact (example: insolvency practitioners); software developers of accounting or tax software (including payroll software); customs / import VAT; VAT representatives; representing a client in a court or tribunal appeal. - When to register (same page): from 18 May 2026, unless you already have a Self Assessment or Corporation Tax account (from 18 August 2026), you only provide third-party payroll (from 18 November 2026), or you are a financial services organisation (from 31 December 2026). Three months from the window opening to apply. If you need to register and do not, you will not be able to interact with HMRC on behalf of clients, and continuing to try may bring sanctions. - GOV.UK “Apply for an agent services account” (fetched this hour; HTTP 200; last updated 18 May 2026): you need the firm’s Government Gateway, UTR and postcode, company number and VAT number if you have them, the name of your anti-money laundering supervisory body and proof you are supervised, and names of relevant people. HMRC does not endorse individual businesses or tax agents. You must not use an ASA to suggest HMRC endorses you, that you are part of HMRC, or that you act on behalf of HMRC. - GOV.UK “Check if you meet HMRC’s conditions” (fetched this hour; HTTP 200): the business must be AML-supervised; must not have relevant outstanding tax returns or unpaid tax (unless on a payment plan), a refusal-to-interact decision, an anti-avoidance sanction or stop notice, relevant unspent fraud or tax convictions, formal insolvency, or a ban from registering. Businesses with 5 officers or fewer treat all officers as relevant individuals. - HMRC press release 18 August 2026 (fetched this hour; HTTP 200): the second MMTAR window is open until 18 November 2026 for advisers with a Self Assessment or Corporation Tax account who do not have an ASA. First window (18 May to 18 August 2026) closed; “more than 4,000 applications were submitted and over 2,000 accounts created” and it “targeted the smallest agent audience group.” Registration is free and online. Existing ASA holders do not register again; they will be moved to the new digital service by 31 March 2027. Government is investing £36 million to modernise HMRC’s tax adviser services. Phased timetable also names 18 November 2026 to 18 February 2027 for payroll-only advisers, and 31 December 2026 to 31 March 2027 for financial services organisations. - These sit next to ACSP (Companies House identity), TCSP (MLR formation / registered office), ACRA (formation-agent trade body), CGIUKI (company secretarial), and the accounts / CT software lists. Paid tax-agent lane. Not a FYJ product. Not a path. ## What does not stand - A mandatory tax-adviser registration rule, an Agent Services Account, or a first-window count of more than 4,000 applications / over 2,000 accounts is not a FYJ market path. - Naming “tax adviser”, “tax agent”, “ASA holder”, or “Self Assessment / Corporation Tax agent” is not naming a FYJ customer. - This is a different official lane from HMRC TCSP (13:55, MLR formation / registered office) and from the 27 Aug 00:55 founder-facing “choose a tax agent” class map. This hour is who must register with HMRC to act for someone else’s tax, not a supervised-population count of formation agents and not a finder page for founders. - ACRA ten members (18:55) remain the prior Companies in the space filing. This hour does not re-file that list. - Tide Platform Ltd remains an ACSP identity check, not a FYJ customer. - No candidate this hour has even a partial who / why / how. End-to-end stays missing. ## End-to-end test - Who it is for: missing. - Why they would pay: missing. - How FYJ reaches them: missing. - What sits next: missing. No real public fact this hour filled any of the four. Do not invent the rest. The HMRC tax-adviser / ASA / MMTAR pages fill a Companies in the space cell (paid tax-agent lane). They do not fill a path cell. ## Value-forming The Companies in the space line stayed thin. Value has not started to form as a FYJ path. A registration window and a first-window application count are not a path. Adjacent lanes (ACSP, TCSP, ACRA, CGIUKI, software lists) still leave who / why / how / next empty. ## Result No path named yet. Companies in the space stayed thin. P unchanged.