Agent Account Managers (AAMs) have been introduced nationally in order to assist and support tax agents.

AAMs intend to provide:

AAMs have been successfully piloted over the last couple of years. The new Agents' Issue Resolution Service is intended to be used when all attempts at resolving a particular issue have failed.

Tax agents are required to register their details with HMRC.

 The registration form includes the question such as "Are you a member of a tax or accounting profession?" While it is not obligatory to provide an answer, this data-capture is potentially very useful to HMRC in view of its intention to introduce a new tax penalty for agents. 

HMRC confirms that it will not use the information you provide for any other purpose, including HMRC compliance and risk assessment work. Expect more on HMRC's tax agent penalty provisions later in the year.

Useful HMRC links:

All about AAMs

How to complain to HMRC