TaxSource Total

Here you can access relevant source documents which support the summaries of key tax developments in Ireland, the UK and internationally

Source documents include:

  • Chartered Accountants Ireland’s representations and submissions
  • published documents by the Irish Revenue, UK HMRC, EU Commission and OECD
  • other government documents

The source documents are displayed per year, per month, by jurisdiction and by title

Agent Codes – Self Assessment Agent Reference Number

Getting an agent code and changing agent details for Self Assessment

All agents acting for taxpayers within Self Assessment must be allocated a national agent code.

All agent code requests and changes to agent details relating to Self Assessment are now dealt with by a centralised team based in Longbenton. To request an agent code HM Revenue & Customs (HMRC) need to know your name, your business name, your business address and your business telephone number. Code requests and any notification of changes to agent details – for example change of address – should be made in writing and sent to:

HM Revenue & Customs
Central Agent Authorisation Team
Agent Maintainer
Benton Park View
Longbenton
Newcastle upon Tyne
NE98 1ZZ

The Central Agent Authorisation Team (Agent Maintainer) is now responsible for creating agent records within Self Assessment and keeping them up to date. New agent codes will be notified by letter.

Once you have a code, it should be quoted on all 64-8 agent authorisation applications. Your agent code can also be used to register for appropriate online services.

Centralising this process will provide a single route for agent codes which will be dealt with by a specialist team. Centralisation will also help HMRC provide a more efficient, effective and consistent customer service.

There may be exceptional circumstances when you need to discuss issues around this process. HMRC are looking at the best way to do this and will provide an update in the near future.

Any written correspondence to change the details of agents who are based abroad (including Channel Islands and Isle of Man) should be sent to:

HM Revenue & Customs
CAR Residency
Abroad Agent Maintainer
St Johns House
Unit 353 Merton Road
Liverpool
L75 1BB

Source: HMRC. www.hmrc.gov.uk. Copyright Acknowledged