HMRC have issued updated instructions regarding the process for agents to apply for or amend agent codes. An agent must have an agent code in place before client authorisations for self-assessment, corporation tax and PAYE/CIS taxpayers can be set-up.
To obtain or amend a code for self-assessment and corporation tax
agents must write to HMRC at the following address on headed notepaper providing their name, business name, address and telephone number along with details of the taxes agent codes are required for. A different agent code is required for each tax.
The address is:
HM Revenue & Customs
Central Agent Authorisation Team
Benton Park View
Newcastle upon Tyne
Agents can apply for an agent code (known as an agent reference) for PAYE online through HMRC’s agent reference service.
HMRC make it clear that they will not accept information provided on form 64-8 to create or amend an agent code.