To verify a US tax preparer working in the UK, check five things. They must hold an IRS Preparer Tax Identification Number (PTIN). Any credential they claim, such as Enrolled Agent or CPA, should appear in the IRS directory or with the issuing state board. On the UK side, they should belong to a recognised professional body, be supervised for anti-money laundering, and be registered with HMRC as a tax adviser. Each check takes minutes and is free.
Cross-border tax attracts both genuine specialists and people who are simply confident. A British accountant may offer "US returns" with no US credential, and a US preparer may give UK advice they are not qualified to give. Because the title "tax adviser" is not protected in either country, checking is your job. This guide gives a practical verification routine for anyone choosing a firm to handle US and UK tax together. It does not rank firms or credentials.
How to verify a US tax preparer's IRS standing
The IRS regulates who may prepare returns for a fee and who may represent taxpayers. Its guidance on choosing a tax professional sets out the basics.
Check 1: the PTIN
Anyone paid to prepare all or substantially all of a US federal tax return must have a valid PTIN and renew it each year. They must also sign the return as paid preparer and enter the PTIN on it. A preparer who asks you to file a return they prepared as if you had done it yourself is a "ghost preparer". That is a serious warning sign, wherever they are based.
Check 2: the credential
Only three credentials carry unlimited rights to represent you before the IRS: Enrolled Agent, Certified Public Accountant and attorney. The IRS publishes a searchable Directory of Federal Tax Return Preparers with Credentials and Select Qualifications, which includes preparers outside the US. A CPA licence can also be checked with the relevant state board of accountancy. If someone claims a credential and appears in neither place, ask why.
Check 3: who actually does the work
Ask who will prepare the return and who will sign it. In a larger firm, the person you meet may not be the credentialed signer. That is normal, provided a credentialed professional reviews and signs. Our guide to the Enrolled Agent, CPA and Chartered Accountant credentials explains what each one covers.
How to verify the UK side
UK tax advice is lightly regulated, but three checks are available.
Check 4: professional body membership
Look for membership of a recognised body, such as the Institute of Chartered Accountants in England and Wales (ICAEW), the Association of Chartered Certified Accountants (ACCA), the Chartered Institute of Taxation (CIOT) or the Association of Taxation Technicians (ATT). Each runs a public member directory. Membership brings a code of conduct, continuing education and a complaints process.
Check 5: anti-money laundering supervision and HMRC registration
Under the Money Laundering Regulations 2017, any business providing accountancy or tax services in the UK must be supervised for anti-money laundering, either by a professional body or by HMRC. HMRC explains the requirement in its guidance on who needs to register under the Money Laundering Regulations. Separately, the Finance Act 2026 introduced mandatory registration with HMRC for tax advisers who deal with HMRC on clients' behalf. Registration opened on 18 May 2026 and is being phased in through to 2027. A firm should be able to tell you its supervisor and its registration status without hesitation.
| Check | What to ask for | Where to confirm it |
|---|---|---|
| PTIN | Confirmation that the signer holds a current PTIN | Shown on the paid preparer section of your return |
| US credential | Enrolled Agent, CPA or attorney status | IRS preparer directory; state board for CPAs |
| UK qualification | Professional body and membership number | The body's public member directory |
| AML supervision | Name of the supervising body | The professional body, or HMRC's supervised business register |
| HMRC tax adviser registration | Registration status under the Finance Act 2026 scheme | Ask the firm; check HMRC's current guidance |
| Insurance | Professional indemnity cover | Certificate from the firm |
Checks that go beyond credentials
A valid credential shows that someone is allowed to practise. It does not show that they understand cross-border work.
Test the cross-border knowledge
Ask how they would handle the issues that actually arise for Americans in Britain: a SIPP, an ISA holding funds, a UK limited company, the foreign tax credit versus the exclusion. A specialist answers in specifics, naming forms and treaty articles. Our list of questions to ask a US-UK tax adviser gives a ready-made script.
Check how both countries are covered
Many firms prepare only one country's return and refer the other elsewhere. That can work, but someone must own the join between them. Ask who reconciles UK tax paid with the US foreign tax credit, and who notices when a UK planning step causes a US problem. Our US expat tax returns page shows how closely the two returns depend on each other.
Look at the engagement letter
A professional firm issues an engagement letter before starting. It should state the scope, the fee basis, who signs and what happens to your records if you leave. Our guide to switching US-UK tax accountant explains why the records clause matters.
Red flags when you verify a US tax preparer
Several signs should make you pause. The preparer will not sign the return or give a PTIN. Fees are based on a percentage of your refund. They promise a result before seeing your documents. They cannot name their anti-money laundering supervisor. They dismiss FBAR or PFIC reporting as unnecessary. Finally, they ask you to sign a blank or incomplete return. Any one of these is reason enough to look elsewhere.
An illustrative case
Consider an illustrative American in Cardiff comparing two firms. The facts are illustrative. The first is cheaper and describes itself as "IRS registered". On checking, its preparer holds a PTIN but no credential, and the firm is not listed with any UK professional body. The second lists an Enrolled Agent who appears in the IRS directory and a Chartered Tax Adviser listed by the CIOT, names its supervisor and issues an engagement letter. Holding a PTIN alone means only that someone is permitted to prepare returns for pay. It is not a qualification. For simple cases, software may be enough, as our guide to expat tax software versus an accountant explains.
If you would like to verify a US tax preparer before engaging one, or to check us, book a consultation. We will show you our credentials, supervisor and engagement terms up front.
Frequently Asked Questions
How do I verify a US tax preparer?
Confirm that they hold a current IRS Preparer Tax Identification Number and will sign your return with it. Then check any claimed credential in the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications, or with the state board of accountancy for a CPA.
What is a PTIN?
A PTIN is a Preparer Tax Identification Number issued by the IRS. Anyone paid to prepare all or substantially all of a US federal tax return must hold one, renew it annually and enter it on returns they prepare. A PTIN is a registration, not a qualification.
Can a UK accountant prepare my US tax return?
Yes, if they hold a PTIN. However, only Enrolled Agents, CPAs and attorneys have unlimited rights to represent you before the IRS. A UK qualification alone does not show knowledge of US tax law.
How do I check a UK tax adviser?
Search the public member directory of the professional body they name, such as ICAEW, ACCA, CIOT or ATT. Then ask who supervises the firm for anti-money laundering, which is a legal requirement under the Money Laundering Regulations 2017.
Do tax advisers have to register with HMRC?
Yes, increasingly. The Finance Act 2026 introduced mandatory registration for tax advisers who deal with HMRC on behalf of clients. Registration opened on 18 May 2026 and is being phased in, so ask any firm for its registration status.
What is a ghost preparer?
A ghost preparer is someone paid to prepare a tax return who does not sign it or enter a PTIN, so the return appears self-prepared. This breaks IRS rules and leaves the taxpayer with no accountable professional if the return is wrong.
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