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HMRC has opened the income record viewer, a new service for all agents. This provides access to information available to clients in their personal tax account, but which is not available to agents either online or by phoning the agent dedicated line.
The income record viewer - previously referred to as agent income record viewer or PAYE income record viewer - provides agents with view-only access to client’s pay and tax details and employment history for the current and previous four tax years.
The income record viewer is accessible from the agent services account homepage using the ‘view a client’s income record’ link. The agent will need to enter the client’s National Insurance number and then select the tax year. Before viewing details, it will be necessary to have authorisation from each client.
