Managing agent authorisations

HMRC has updated its guidance on how to change or remove authorisation online, by phone or in writing with further information for tax agents on telling HMRC about changes to their agent services account and some services within their HMRC online services for agents account.

Where agents notify HMRC of changes to their agent services account and HMRC online services for agents account in writing, they will need to include the following details:

–        their name and relationship to the business (ie the business of the agent);

–        details that currently show in the account being changed;

–        Unique Taxpayer Reference (UTR) or agent code; and

–        phone number.