Confirmation of agent codes required

HMRC is writing to registered agents who may have more than one agent code for self assessment VAT and corporation tax.

The department says it is important that agents use the correct code for transacting with HMRC and that it identifies codes that are out of date as this enables it to link the right agent firm to the right code cut down on duplication and move towards further digitisation.

An agent code for this purpose is the one used to access HMRC’s self-assessment corporation tax or VAT services. Agents will have a different code for each service and may have several codes for each service. An agent code in this context is not the agent ID reference or the agent services account reference.

HMRC confirms that it is not looking at other agent codes such as those for the construction...