HMRC has reminded advisers to provide details of the agent codes they are using for self assessment, VAT and corporation tax. The original deadline for supplying this information was 8 November, but HMRC has extended it to 6 December.
HMRC said it was asking for information to help it ‘improve the integrity’ of its information and that it is the ‘first step in an iterative process’ aimed at improving its service to agents.
The tax authority says that if the agent has already submitted the form they should ignore the reminder.
ICAEW said it was not clear what action HMRC would take where agents do not respond by 6 December, although it has confirmed that agent codes will not be cancelled in the absence of a response by that date.