On 4 October 2024, HMRC emailed agents asking them to provide details of their agent codes for self assessment, VAT and corporation tax by 8 November 2024. HMRC has acknowledged that the email caused some confusion and has attempted to address this in the latest issue of Agent Update.  

HMRC has confirmed that the email is genuine. To be clear, this is the email sent by HMRC on 4 October 2024 with the subject line “Update for tax agent code managers”. 

Additional guidance included in Agent Update explains: 

• how to find agent codes for self assessment, VAT and corporation tax using the HMRC online services for agents account;
• how to find the agent registration number (ARN) for VAT from the agent services account (ASA). HMRC has now clarified that the agent should provide their ARN for VAT when completing the form;
• how to provide information to HMRC where the agent has an agent code for VAT and uses their ASA for VAT. The guidance also explains the circumstances in which an agent may use their agent code for VAT;
• that there is no risk of an agent code being cancelled in the absence of a response. HMRC says that it will only suspend codes where agents have advised that those codes are no longer needed;
• that HMRC is expecting just one response per firm (legal entity); and
• that HMRC will send a reminder email in early November.

The information should be provided to HMRC by 8 November 2024 by completing an online form.  The form makes it clear that agents should complete the form even if they only have one agent code per type of tax. 

ICAEW first drew agents’ attention to HMRC’s email in the article Firms need to confirm their HMRC agent codes.