Guidance: How to get an agent code for Corporation Tax or Self Assessment

You’ll need an agent code to enrol each of these services onto your HMRC online services account and access the services to transact.

To get a code for either Corporation Tax or Self Assessment, you need to apply for one in writing. These services are not linked, you need to apply for an agent code for each tax service.

What you’ll need

In your application, you’ll need to include:

• your full name
• your trading name (if different)
• the address that your activities are carried out from (this cannot be a PO box address)
• your telephone number
• your email address
• your supervisor for the purposes of Money Laundering Regulations 2017
• your anti-money laundering supervision registration number if HMRC is your anti money laundering supervisor
• other documentary evidence confirming supervision of your accountancy services if you are supervised elsewhere for anti-money laundering purposes, for example by a professional body — check with your supervisor if you are uncertain what evidence to provide (HMRC will not register you as an agent until you provide this evidence)
• your National Insurance number
• your Self Assessment Unique Taxpayer Reference (UTR) (you must provide this if you are a director with a UTR, a sole trader or a partner)
• your partnership UTR, limited liability partnership UTR or company UTR (if applicable)
• your company registration number (if applicable)
• your VAT registration number (if applicable)
• your employer PAYE reference (if applicable)
• details of which taxes you plan to deal with (for example, Self Assessment)

If your business has multiple partners or directors, you’ll also need to include all of their:

• full names
• National Insurance numbers
• Self Assessment UTRs

Your application will be rejected if you do not provide all of this information or if HMRC is not reasonably satisfied with the information you have provided.

Where to send it

Post your agent code application to the Agent Maintainer Team at:

HMRC will tell you within 28 days of receiving your application if it has been successful or not.

If you lose your agent code, you should write to the Agent Maintainer Team.

When you’ve got your agent code

Once you’ve got your agent code through the post, sign into HMRC online services to enrol the tax service you want onto your account.