SAM101180 - Records: maintain taxpayer record: maintain agent for taxpayer
Source: gov.uk (2025-01-14)


If an SA taxpayer has advised you that an agent has been appointed to act, you or in the majority of cases, the Central Agent Authorisation Team (CAAT), Longbenton will have entered the details on the taxpayer record. Rather than enter the agent’s name, address and telephone number, only the national agent code will have been entered.

Only one agent code can be held on a taxpayer’s record at any one time.

For more information see subject ‘Set Up Agent For Taxpayer’ in section ‘Set Up Taxpayer Record’ (SAM100200 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam100200)).

1. Agent Business changing legal entity

When a tax agent business changes its legal entity for any reason (e.g switching from a sole trader to a limited company, or a partnership converting to a Limited Liability Partnership or merging with another firm to create a new legal entity) it must complete the following actions

For Agent Service Account (ASA)
- Create a new ASA for the new legal entity, using its own new Unique Taxpayer Reference (UTR)
- Get authorisation from their clients again, for the new legal entity
- De-authorise clients not moving to the new legal entity
- Notify the Agent Compliance Team to remove access to the old ASA linked to the previous legal entity.
Note: Agent codes must not be moved between legal entities as this breaches HMRC’s standard for agents and UK GDPR.

For Online Service Agent Account (OSAA)
- Request new agent codes from the Agent maintainer team for self-assessment and corporation Tax.
- Request the removal of old agent codes for legal entities no longer trading or supervised for anti-money laundering.
- Apply for new agent codes as needed.
2. Agency merging with another firm

When an agent’s firm merges with another, they must take the following steps based on the new business set-up:

If a new legal entity is created
- Register the new entity as a business
- Follow the steps in Section 1 for changing legal entities
- Apply for new agent codes if using the OSAA.
If no new legal entity is created

No action is needed for clients of the existing firm.

For clients of the merged firm:
- Re-authorise clients under the new legal entity
- Request removal of old agent codes for the entity no longer trading.
3. Moving Clients between Client lists

When agents want to move clients between client lists:
- Get authorisation from their clients again, for the new list.
- Remove clients not being transferred.
- Inform agents that HMRC does not move clients between lists on their behalf.
Note: New authorisation automatically cancels the old one, there is no need to manually remove it first.

4. Agency De-merging into separate firms

When an agent firm splits into two separate firms:
- Create a new ASA for any new legal entities
- Get authorisation from clients for the new entity
- Request new agent codes for the new legal entity.
No action is required if:

The existing firm’s legal entity remains unchanged.

5. Writing to the Agent Compliance Team

For any of the above scenarios, direct agents to inform the Agent Compliance Team by writing to:

Agent Compliance TeamHM Revenue and CustomsUnited KingdomBX9 1ZE

For more details and latest updates, please refer to GOV.UK: 'What to do if your tax agent business is changing'.

Where, under the exceptions listed at SAM100200 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam100200), you need to amend the taxpayer record, you should decide, from the list of functions, which computer functions to use:
- Amending the taxpayer’s agent details
- Form 64-8
- Online 64-8 authority
- Change to agent’s name and address details
- I File Agent Authorisation signal
- Authorisation online
Amending the taxpayer’s agent details

You can amend the following details by using function AMEND TAXPAYER’S AGENT DETAILS:
- The client’s reference, notified by the agent
- The 64-8 signal indicating that notices of liabilities should be issued to the agent. This authority is normally given on form 64-8, but may be contained in a letter signed by the taxpayer
- Authority held for taxpayer statement to agent
In addition, you can indicate whether the agent has ceased to act for this taxpayer.

When an SA record is made dormant because it no longer meets the SA criteria, changes to the agent details should be made on the dormant SA record as they will then flow to the PAYE record.

Form 64-8

The form 64-8 provides for the taxpayer to indicate that the agent, rather than the taxpayer, should be sent a paper copy of the statement. With few exceptions, forms 64-8 are dealt with by CAAT, Longbenton, see SAM100200.

Online 64-8 authority

An agent who is registered on the Government Gateway can set up authorities for Individuals, Trusts and Partnerships. For Individual taxpayers the authorisations will also cover National Insurance and if they are existing claimants, Tax Credits.

The online 64-8 authority process is fully automated as follows:
- An agent submits an authorisation request for a client
- A ‘confirmation code’ is forwarded to the client, if they are happy for the agent to be authorised to act for them, they pass the code to the agent
- The agent uses the ‘confirmation code’ to complete the authorisation process. The code will expire if not submitted within 28 days
- Where necessary existing agent details will be overwritten with the new details when a successful authorisation is made
- The 64-8 signal is set
An agent can also request the removal of authorisation and the 64-8 signal will be removed automatically.

Note: Where a form 64-8 is submitted online an automatic SA Note will be made (‘Agent details updated. Agent code xxxxx form 64-8 received Y’).

Change to agent’s name and address details

If an agent’s name, address or telephone number changes, send details and a copy of any correspondence to the Agent Maintainer teams mailbox, Maintainer Agent (PT Operations North East England) who will arrange for the national agents’ list to be updated.

I File Agent Authorisation signal

The I File Agent Authorisation signal in the Agent details screen will indicate that the taxpayer’s agent can send in their tax return by the Internet.

The signal will be set automatically in the following circumstances
- The agent is registered on the Government Gateway
And either
- A client, who is registered on the Government Gateway as an individual, adds authority on line for his agent to use Internet services for Self Assessment on his behalf
Or
- A client has given paper authority for an agent to act and the 64-8 signal on the SA record is set to ‘Y’
You will be able to see the signal but you cannot amend it.

Note: The online addition of an agent in the Government Gateway only enables the agent to send in that client’s tax return by the Internet. It is not sufficient authority for the agent to act generally. A separate authority for this must be given. Normally on form 64-8 or a letter of authority signed by the taxpayer.

Authorisation online

When the taxpayer authorises an agent online, the system will check the national agent code (IR Agent ID) of the agent authorised on line with the information held on the SA record and
- If the agent details are already held on the SA record and the agent codes match, the I File Agent Authorisation signal will be set
- If there are no agent details on the current SA record the system will automatically add the I File Agent Authorisation signal and the agent details but not the 64-8 signal. You will not receive any notification of this but you may become aware of it in your day to day work
- If agent details are already held on the SA record but, exceptionally, the agent codes do not match, a printout will be sent to the responsible office and the SA record will not be updated (See subject I FILERS EXCEPTION PRINTOUT (SAM101130 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam101130)) in this section)