.png)
.png)
I refer to a recent Taxation item concerning agent code applications. I am unsure from this whether it refers to new agents or existing agents that should be applying for a new code, and I wondered if you could expand on this.
Bryan W Grey, Bryan Grey & Co, Sheffield
HMRC reply
This refers to ‘new agents’, those not currently representing self assessment or corporation tax clients). If already authorised for clients in self assessment or corporation tax the agent will have been given a code.
The guidance has not changed in material terms; it has simply been strengthened to state that CAAT will no longer issue an agent code from form 64-8.
This ‘what’s new’ message was designed to remind/educate agents of the correct process for applying for agent codes in order to reduce the amount of 64-8s received without the correct codes.
