HMRC has recently been working on tidying up agent registrations and on 4 October 2024 emailed all agents asking them to provide details of their agent codes for self-assessment, VAT and corporation tax. Responses must be made by 8 November 2024 by completing the online form even if the agent/firm only has one code. We are aware that this email has caused some confusion with some believing it to be a scam/phishing attempt. The email is a legitimate email from HMRC and should not be ignored in order to ensure that an agent/firm’s continued access to online services for their clients is not interrupted or cancelled.
This email has been sent to all agents who have signed up to receive HMRC agent emails and is not addressed to agent firms. HMRC is conducting this exercise to identify codes which are no longer needed, or which are linked to entities that no longer exist due to mergers, takeovers or other changes. If this is the case, the correct legal entity will be required to obtain new authority from its clients.
Only one response is required for each legal entity. After 8 November 2024, HMRC will commence contacting firms who did not reply. It is important to note that failure to reply could lead to an agent code being cancelled by HMRC if there is no response.
An agent code is the code that issued by HMRC when an agent firm first contacts them to obtain access to HMRC's self-assessment, corporation tax or VAT online services. It is used to enrol for the relevant service and may also need to be used in commercial filing software. The agent code is not the agent’s Government Gateway ID nor is it the Agent Services Account agent reference number.
Agents will have a different code for each service and may have several, for example for different branches of the same firm. Firms may also have codes to access other services; these are not to be provided as part of this exercise.
For each code, you should identify if it is:
- still being used,
- not in use but is still needed, or
- no longer needed.
Once the response has been submitted, HMRC will send an acknowledgement which should be retained. Thereafter, HMRC will review the information submitted and make any updates necessary to its systems or it will contact the agent/firm if more information is required.
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