On 4 October 2024, HMRC e-mailed tax agents who may have more than one agent code, requesting that they provide details of their codes for Self-Assessment, VAT and Corporation Tax by 8 November 2024.

Accountant

What is an agent code?

HMRC state that an agent code is the code used to access each of the Self-Assessment, Corporation Tax or VAT services.

It would have been issued by HMRC when an agent firm first contacted HMRC to obtain access to the mentioned services. It may be found within the relevant section of an agent's government gateway account. 

  • Agents will have a different code for each service and may have several codes for each service.
  • An agent code in this context is not an agent ID reference, government gateway ID, or agent services account reference. 

HMRC are not looking at other agent codes to access services such as CIS and PAYE.

Why are HMRC asking for confirmation of codes?

HMRC want to identify out-of-date codes and ensure that the right agent firm is linked to the right code. HMRC states this is part of improving services and moving towards further digitisation.

While it is acceptable for agents to have more than one agent code, and there are many reasons why they might have them, sometimes codes become surplus and are no longer used at all (e.g. where codes pass from one firm or legal entity to another).

Respond to HMRC

HMRC requests that by 8 November 2024, agents: 

  • Check which codes they have for Self-Assessment, VAT, and Corporation Tax, for each branch, office, and individual in the business. 
  • Fill in an online form detailing which codes they:
    • Are currently using.
    • Are not using at the moment, but still need.
    • No longer need

Only one response should be given per legal entity even where there are multiple codes or offices. This response should include all of the codes for the business.

When the form is submitted, agents should save the acknowledgement for their records.

  • HMRC will review the submitted information and update their systems if needed.
  • Where agents fail to respond by the deadline, HMRC will make contact again.

It is understood that some agents will receive a letter from HMRC, rather than an e-mail.

Useful guides on this topic

Setting up as a tax agent
What do you need to consider when setting up as a tax agent? What are the steps? How do you register with HMRC?

Tax Agents: HMRC's Standard for Agents
Our guide to HMRC's 'Standard for agents', HMRC's approach to tackling bad agent behaviour, and providing a definition of a tax adviser.

Professional Conduct in Relation to Taxation
The Professional Conduct in Relation to Taxation (PCRT), adopted by the main professional accounting and tax bodies, sets out the professional standards that are expected of a member when undertaking tax work.

External links

ICAEW: Firms need to confirm their HMRC agent codes

ATT: HMRC housekeeping for agents codes

Return to Ross Martin Tax: SME Tax News 10 October 2024

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