On 4 October 2024, HMRC e-mailed tax agents to request that they provide details of their agent codes for Self Assessment, VAT and Corporation Tax by 8 November 2024. This deadline has now been extended to 6 December 2024.
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 (more detail below).
- 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HMRC want to identify out-of-date codes and ensure that the right agent firm is linked to the right code.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).
Where do I find my agent codes?
For Self Assessment and Corporation Tax:
- Access your ‘HMRC Online Services for Agents’ account, using your Government Gateway user ID.
- On the main menu, select ‘Your HMRC Services’.
- Select ‘Services you can use’.
- Your agent codes will be visible underneath each service.
- The code will be six characters in total, a mixture of letters and numbers. It is also the same code that is provided on the paper form 64-8 used to authorise an Agent.
For VAT:
- You need your agent registration number, which will be in the format prefix letter /ARN 123 4567.
- You can sign into your Agent Services Account using your Government Gateway user ID to find this.
- Your Agent Registration Number will be displayed on your dashboard under ‘Welcome to your Agent Services Account’.
- Most VAT agents use their Agent Services Account when acting for their clients, but some Agents use the ‘HMRC Online Services for Agents’ account to deal with VAT EU Refunds, EC Sales Lists and Notification of Vehicle Arrivals.
- If you use both the Agent Service Account and the HMRC Online Services for Agents account, provide both your agent registration number and your agent code for VAT when completing the form.
Respond to HMRC
HMRC initially requested 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
In a reminder email sent on 20 November, HMRC revised the deadline to respond to 6 December 2024.
Only one response should be given per legal entity even when 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.
- HMRC have confirmed that agent codes will not be cancelled in the absence of a response.
Not received an email?
Many agents are reporting that they have not received an email from HMRC.
- It is understood that some agents will receive a letter from HMRC, rather than an e-mail.
- The Institute of Chartered Accountants in England and Wales (ICAEW) has expressed concern that the original and reminder emails were sent to individuals who have signed up to receive HMRC agent updates, rather than being addressed to each agent firm.
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
