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HMRC housekeeping for agents codes

4 October, 2024

HMRC have started issuing emails to agents asking them to confirm which agent codes they are using. We've uploaded a copy of the email sent by HMRC, and can reassure members that it is genuine. We understand that agents for whom HMRC does not hold an email address, or those who do not respond, will receive letters. 

What is an agent code?

Agent codes are used to access certain HMRC services. The emails and letters issued to agents under this campaign are specifically looking for agent codes relating to the following services

  • Self Assessment
  • Corporation Tax 
  • VAT   

An agent may also have agent codes for employer PAYE and Construction Industry Scheme (CIS) reporting. These do not need to be included as HMRC is not currently looking at these areas. The Agent Services Account (ASA) is also out of scope. 

If you don't know your agent code for each tax service, you can find it within the relevant section of your firm's Government Gateway account. 

Why do HMRC need this?

The agent codes required by a firm can be affected by commercial activity such as agent firms merging or being taken over.  

HMRC are contacting agents, asking them to confirm which of their agent codes are in active use, and which might be surplus to requirements. This is part of a 'housekeeping' exercise, to remove unused codes and to ensure those still required are linked to the appropriate agent. 

How should agents respond?

Agents with more than one office may use different codes for different offices. HMRC have asked for one response per agent, covering all agent codes for SA, CT and VAT which are used by that agent, and confirming any that are no longer needed. HMRC is looking for the codes which relate to an individual agent firm - which might be a company, partnership, LLP or sole trader. Agents who trade via more than one legal entity should send a separate response for each legal entity. For larger agents, a coordinated effort may be required in order to ensure one complete response is submitted. 

Responses are requested via a secure online form, details of which are provided in the letter or email. Whilst agents are under no obligation to respond, those who do not are likely to receive reminders and further requests from HMRC. Ultimately there is a risk of an agent code being cancelled by HMRC if there is no response, so agents would be wise to engage with this exercise.