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HMRC revises guidance for agents


Published: 13 Sep 2022 Update History

HMRC has published or revised guidance on agent registration and authorisation. This guidance is particularly relevant to new agents; there are no changes to any current systems or processes.
Many of the processes and systems that agents use to register and transact with HMRC and that their clients use to authorise an agent should ideally be improved. HMRC is not currently funded to do that, other than what is already being done as part of other developments such as Making Tax Digital.

What HMRC has been able to do is to improve the guidance around the current processes.

A new agent is advised to start with Steps you need to take before registering as a professional tax agent. The agent will of course also need to consider ICAEW regulatory requirements.

The other guidance available is:
1. Find out how to register as a professional tax agent with HMRC

Agent Services Account
2. Register with HMRC for an agent services account
3. Create an agent services account
4. Apply for an agent services account if you're not based in the UK
5. Finish setting up your agent services account if you are overseas

HMRC Online Services Account
6. How to enrol a tax service onto your HMRC Online Services account
7. How to get an agent code for Corporation Tax or Self Assessment
8. How to get an agent reference number for VAT
9. How to get an agent reference number for PAYE 
10. Find out how to use the Gambling Tax for Agents online service 
11. Find out how to use the Machine Games Duty for Agents online service
12. How to register for the Stamp Taxes for Agents online service 

13. How to get authorised to act as a tax agent on behalf of your clients 
14. How to use the Online Agent Authorisation to get authorised as a tax agent 
15. How to use the digital handshake to get authorised as a tax agent

16. Find out how to use the Self Assessment for Agents online service 
17. Find out how to use the Corporation Tax for Agents online service 
18. Find out how to use the VAT for Agents online service 
19. Find out how to use the PAYE for Agents online service 

Caroline Miskin of ICAEW’s Tax Faculty says: “This is a welcome first step towards rationalising HMRC’s systems and processes for agents. As the guidance was being developed, a long list of possible areas for improvement was drawn up. HMRC also plans some further guidance on the different services available for each tax. There are no changes to any systems or processes; existing agents do not need to change what they do now.”

Feedback on the guidance would be welcome to caroline.miskin@icaew.com
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