Agent codes – Corporation tax changes
HMRC have issued revised instructions regarding obtaining a national agent code for corporation tax. With immediate effect code requests and changes in details should be sent inwriting to:
HM Revenue & Customs
Central Agent Authorisation Team
Agent Maintainer
Benton Park View
Longbenton
Newcastle upon Tyne
NE98 1ZZ
In order to request an agent code from HMRC the following information must be included:
- Name
- Business name
- Business address
- Business telephone number
New agent codes will be sent by letter. An agent must have an agent code in order to set up client authorisations using either HMRC’s online agent authorisation process or paper form 64-8. You’ll also need to tell HMRC if your firm merges or takes over another agent’s business.