Guidance

Change or remove your authorisations as a tax agent

HowFind out how to change or remove authorisation onlineonline, by phone or byin phone.writing.

From:
HM Revenue & Customs
Published
7 July 2021
Last updated
2312 AprilDecember 20242022 — See all updates

You can make most changes to your agent authorisations online or by phone, but some changes must be made in writing.

Changes you can make online

You can use your agent services account and HMRC online services for agents account to make some changes. The services you can makes changes to online are:

  • SelfSelf- Assessment
  • Corporation Tax
  • Construction Industry Scheme
  • Employment Related Securities for employers
  • Notification of Vehicle Arrivals

The changes you can make are:

  • view, download or update your client list ― this is only available in HMRC online services for agents
  • remove a client that you no longer act for ― you’ll need to do this separately for each online service
  • update your contact details ― this is only available in HMRC online services for agents

Once you remove a client from either account, you will not have access to any of their data. Make sure you take copies of anything you’ve submitted online for that client before you remove them from your client list.

If you remove a client, you need to remove them from both your agent services account and HMRC online services account or they may still be able to access your details.

If you want to move clients between client lists

If you want to move clients between client lists, you must get new authorisation from your clients to continue to act on their behalf.

You must first remove your current authorisation then follow the process to get authorised by your client for the new client list.

Changes you can make by phone

You can call the Agent Dedicated Line to make changes to these services:

  • VAT and VAT EU refunds ― only if you’re using your VAT registration number
  • PAYE (Pay As You Earn)
  • Self AssessmentSelf-Assessment

You can use this helplinephone line to let HMRC know:

  • you no longer act for a client
  • about changes to some client details including:
    • their name
    • address
    • telephone number
    • a change of circumstances ― such as a change of marital status or their date of death

You’ll needbe toasked answer some security questions to check your identity.identity You’lland you’ll need to giveprovide your client’s name and reference number, for example, National Insurance Numbernumber or Unique Taxpayer Reference (UTR).

Changes you can make in writing

Published

You 7can Julytell 2021
LastHMRC updatedabout 23changes Aprilto 2024 + showyour allagent updates

  1. 'Changesand yousome services within your HMRC online services for agents account.

    You can make inchanges writing'to hasthe beenfollowing removedservices:

    • PAYE asfor thisemployers
    • tax iscredits
    • VAT coveredfor byagents
    • VAT newEU guidanceRefunds for 'Updatingagents ― if you’re not using your taxVAT registration number
    • VAT mini one stop shop union schemes for agents
    • VAT mini one stop shop non-union schemes for agents

    You can tell us about changes to your:

    • business name
    • business address
    • trading status as an agent
    • email contactaddress in your agent services account

    For changes to your agent services account, you’ll need to include:

    • your name and relationship to the business (you must be a director, company secretary, sole trader, proprietor or partner)
    • the details withthat HMRC'.currently show in the account you’re changing
    • your Unique Taxpayer Reference (UTR)
    • your phone number

    For changes to your HMRC online services for agents account, you’ll need to include:

    • your name and relationship to the business (you must be a director, company secretary, sole trader, proprietor or partner)
    • the details that currently show in the account you’re changing
    • agent code
    • your phone number

    To make the changes, write to:

    Agent Compliance Team
    HM Revenue and Customs
    United Kingdom
    BX9 1ZE

    Couriers should use a different address.

    If you stop trading as an agent, HMRC will cancel any agent codes or reference numbers you have. You’ll need to apply for new agent codes if you start trading as an agent again.

    High Income Child Benefit

    Your client must notify the Child Benefit Office about any changes to their business details.

Published 7 July 2021
Last updated 12 December 2022 + show all updates

  1. The address where you write to let us know about the changes you would like to make in writing has been updated.

  2. Information about the changes you can make in writing has been updated.

  3. If you want to move clients between client lists section added.

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