The following news item contains details of various matters relevant to agents and advisers including details of the new centralised Agent Maintainer team for Corporation tax and new payment slip SA361 to be used for postal SA payments.
Corporation Tax agents: getting an agent code and changing agents details
Requests for Corporation Tax agent codes and written amendments to change an agents details must now be sent to the Agent Maintainer Team in Longbenton.
All tax agents and advisers who want to act on behalf of companies and organisations that are liable for Corporation Tax require a national agent code. Agent code requests and written requests to change Corporation Tax agent details are now dealt with by a centralised team based in Longbenton.
Practitioners must have an agent code for Corporation Tax before setting up client authorisations using HMRC’s online agent authorisation process or paper form 64-8.
To request an agent code from HMRC the following details must be supplied:
- name
- business name
- business address - for example your firm's address
- business telephone number
All Corporation Tax agent code requests must be made in writing and sent to:
HM Revenue & Customs
Central Agent Authorisation Team
Agent Maintainer
Benton Park View
Longbenton
Newcastle upon Tyne
NE98 1ZZ
New agent codes will be then be issued by letter. Once the code is issued, it should be used in all online agent authorisations and on paper 64-8 forms.
Further information is available here
Payment slip SA361 now available
HMRC have advised agents choosing to post client's Self Assessment payments to use the computer-printed payslip they provide whenever possible. If this is not available newly issued form SA361 should be used.
This is particularily relevant for the 2nd payment on account for 2009-10 which is due by 31 July 2010. The new form SA361 can be found on the HMRC website here