Find out if you need to register with HMRC to submit Income Tax or PAYE repayment claims for other people.
Who needs an agent services account
From 2 August 2023, you must have an agent services account if you are a tax agent and you want to:
- submit Income Tax or PAYE repayment claims on behalf of others
- charge a fee for doing this
This applies to all businesses, no matter how many claims your business wants to submit.
If you do not have an agent services account and you submit repayment claims on or after 2 August 2023, we may consider action in line with HMRC’s approach to working with agents.
It can take a minimum of 28 days to register an agent services account. If you need to create an agent services account, you should register as soon as possible.
Repayment agents
Businesses that specialise in making repayment claims for others are sometimes called ‘repayment agents’.
If your business makes repayment claims for others and you charge for this service, you must register for and create an agent services account.
Who does not need an agent services account
You do not need to create an agent service account if:
- you already have an agent services account
- you’re submitting a repayment claim for yourself
- you do not charge any fee for submitting repayment claims
- you submit repayment claims through Self Assessment and you have an agent code
How to register your account
If you’re a new tax agent, you must register as an agent by post before you can create an agent services account.
When HMRC has accepted your registration, you can create an agent services account.
After you register, HMRC will give you an agent reference number. You should make a note of this number, as you will need it later.
Standards for agents
You must not use the fact that you have an agent services account to suggest or imply that:
- HMRC endorses you as an agent
- you are part of HMRC
- you act on behalf of HMRC
HMRC does not endorse any individual businesses or tax agents.
Find out more about HMRC’s standards for agents.
