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Deadline for providing agent codes extended

Author: ICAEW Insights

Published: 20 Nov 2024

Agents now have until 6 December 2024 to send HMRC details of the codes they use for self assessment, VAT and corporation tax.

On 4 October 2024, HMRC emailed agents and asked them to provide details of their agent codes by 8 November 2024 using an online form. HMRC later acknowledged that the email was confusing, and provided additional guidance in an issue of its Agent Update publication.  

HMRC has now emailed agents to remind them to submit the form, and to inform them that the deadline has been extended to 6 December 2024. HMRC says that if the agent has already submitted the form they should ignore the reminder. HMRC will also include the reminder in the next issue of Agent Update, which is due to be published shortly. 

In the reminder, HMRC says that it is asking for the information to help it “improve the integrity of the information” it holds, and that this is “the first step in an iterative process aimed at improving our service to agents”.  

It is not clear what action HMRC will take where agents do not respond by 6 December, although HMRC has confirmed that agent codes will not be cancelled in the absence of a response by that date. ICAEW is concerned that the reminder email has been sent to individuals who have signed up to receive agent update rather than to all agent firms, but urges all firms to respond. 

 

Further information 

See ICAEW’s earlier articles Firms need to confirm their HMRC agent codes and HMRC tackles agent code confusion for guidance on how to find the codes, who should complete the form and what information to provide. 

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