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From 26 February 2024, agents who submit P87 employment expense and marriage allowance claim forms on behalf of clients will require an agent reference number, HMRC has announced.
New versions of the P87 and marriage allowance claim forms will be available in early February. These will include a box to enter the agent reference number and a separate box that can be ticked to indicate that the nomination is in favour of someone who is not a paid agent. If the form does not have a completed nomination section and a valid agent reference number, any repayment will be issued directly to the taxpayer. From that date, HMRC will reject claim forms that are not in the new format.
The requirement for agents making repayment claims to register with HMRC through an agent services account has been in place since 2 August 2023
