All tax agents and advisers who want to act on behalf of companies and organisations that are liable for Corporation Tax require a national agent code. Agent code requests and written requests to change Corporation Tax agent details are now dealt with by a centralised team based in Longbenton.

Agent codes

You must have an agent code for Corporation Tax before you can set up client authorisations using HM Revenue & Customs (HMRC) online agent authorisation process or paper form 64-8.

To request an agent code from HMRC you need to supply your:

• name
• business name
• business address-for example your firm's address
• business telephone number

All Corporation Tax agent code requests must 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

New agent codes will be sent to you by letter. Once you have a code, it should be used in all online agent authorisations and on paper 64-8 forms.

The Central Agent Authorisation Team is responsible for creating Corporation Tax agent records and keeping them up to date. Centralising this process will help HMRC provide a more efficient, effective and consistent customer service.

Updating your agent details

You need to tell HMRC about any changes to your:

• contact name
• business name-for example ABC accountants changing to 123 Accountants
• business address
• business telephone number
• trading status as an agent-for example if your business ceases

You'll also need to tell HMRC if your firm merges or takes over another agent's business. You can make some changes to your communication details online – for example your email address-but other changes must be made in writing and sent to HMRC at the above address.

There may be exceptional circumstances when your 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.

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