Paid agents making certain repayment claims that include a nomination are now required to register with HMRC and have an HMRC agent services account (ASA).  

From 26 February 2024, HMRC will enforce the requirement by requiring the use of updated versions of some forms. The agent must have registered with HMRC and have an ASA. The agent must also include their details in the nomination section of the relevant claim form, which includes the agent reference number (ARN) (this is displayed prominently in the ASA). If these details are not provided, the repayment will be made directly to the taxpayer. 

The following HMRC print and post forms have been updated to include the new nomination section: 

• form P87, for claiming tax relief for employment expenses; and 
• form MATCF, for applying for marriage allowance.  

Where the form is received by HMRC on or after 26 February 2024, the updated version of the form should be used. The current version of the form should be used for claims received by HMRC up to and including 25 February 2024. HMRC has advised that a form received after 26 February 2024 which is not in the new format will not be processed. 

A similar change will apply for form R40 (refund of tax deducted from savings and investments) from 30 April 2024. 

ICAEW understands that HMRC will no longer accept marriage allowance claims made in a letter. The form must be used, even if there is no nomination.