HMRC remind advisers that to obtain an agent code for self assessment or corporation tax, they must write to HMRC at Central Agent Authorisation Team, Agent Maintainer, Benton Park View, Longbenton, Newcastle upon Tyne NE98 1ZZ.
HMRC cannot accept requests by telephone, fax or online and they will not create or amend an agent code from a form 64-8.
The new agent code will be sent to the adviser by post. It can then be used to enrol for the relevant online service and apply for client authorisations online or on form 64-8.