SAM105020 | Records: agent record: setting up new SA agent codes

All requests for new SA Agent Codes must be made in writing the Agent Compliance Team. The new agent must send confirmation that they require a Self Assessment Agent Code together with details of:

• their full name

• their trading name (if different)

• the address that their activities are carried out from (this cannot be a PO box address)

• their telephone number

• their email address

• their supervisor for the purposes of Money Laundering Regulations 2017

• their anti-money laundering supervision registration number if HMRC is their anti-money laundering supervisor

• other documentary evidence confirming supervision of their accountancy services if they are supervised elsewhere for anti-money laundering purposes

• their National Insurance number

• their Self Assessment Unique Taxpayer Reference (UTR)

• their partnership UTR, limited liability partnership UTR or company UTR (if applicable)

• their company registration number (if applicable)

• their VAT registration number (if applicable)

• their employer PAYE reference (if applicable)

• details of which taxes they plan to deal with

These should be sent to:

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

Note: HMRC cannot accept this information by telephone, fax or online. Requests made using these methods will not be accepted. The request must be made in writing.

All requests for new SA Agent Codes, whether resident or non-resident in the UK, including all amendments to these agent records, must be made in writing by the agent. Offices should ensure that all requests for new codes and amendments are sent immediately to the Agent Compliance Team at the address above. On no account should other offices make any alterations to SA Agent Codes or to agent information.