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Must be made in writing
Agents must have an agent code for corporation tax before setting up client authorisations using HMRC online agent authorisation process or paper form 64-8.
When requesting a code from HMRC, the agent needs to supply his name, business name, and business address and telephone number.
Requests must be made in writing and sent to: HMRC, Central Agent Authorisation Team, Agent Maintainer, Benton Park View, Longbenton, Newcastle upon Tyne NE98 1ZZ.
New agent codes will be sent by letter. The code should be used in all online agent authorisations and on paper 64-8 forms.
Changes in agent details should also be notified to HMRC at the same address.
