HMRC agent code clean up causes confusion
As HMRC contacts tax agents with more than one agent code, we look at the actions they are being asked to carry out before 8 November 2024
As the first step in making improvements to the service that HMRC provides to tax agents, HMRC has recently emailed all registered tax agents who appear to have more than one agent code for self-assessment, VAT and corporation tax. The purpose of this is to allow the tax agent to confirm which codes they are still using so that HMRC can close down agent codes which are no longer used or required.
The email has asked for one response per firm by 8 November 2024, indicating which agent codes are currently being used, which are not being used but are still needed and which are no longer required. It’s important to be aware that there will be no penalty for not replying by 8 November and HMRC will not cancel the agent codes if there’s no response, but HMRC is likely to follow up with those tax agents who don’t reply.
As the email has caused confusion about its authenticity, HMRC has published some details in issue 124 of Agent Update in response to concerns that the email was a phishing attempt. This guidance includes further information on how to find an agent code.
What is an agent code
An agent code is allocated to a registered tax agent who has registered for a HMRC service. This campaign is in respect of agent codes for self-assessment, Corporation Tax and VAT services, but you may have an agent code for other taxes such as CIS or PAYE. The agent code should not be confused with the agent reference number in the agent services account (ASA).
Many of our members who have multiple offices may have different agent codes for each office and you will also have a different code for each service that you are registered for.
Where can I get further information
HMRC has information on its website at How to get an agent code for Corporation Tax or Self-Assessment or How to get an agent reference number for VAT.
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We also welcome your views, which help inform our work on consultations or other tax-related matters. We respond to many tax calls for evidence and consultations, as well as producing tax policy papers and reports. We also regularly attend meetings with HMRC at which service levels, delays and other issues are discussed, and we raise problems being encountered by members.
Please email tax@icas.com to share your insights and feedback.