Guidance

Change or remove your authorisations as a tax agent

Find out how to change or remove authorisation online, by phone or in writing.

• From: HM Revenue & Customs
• Published: 7 July 2021
• Last updated: 22 July 2021 — See all updates

You can make most changes to your agent authorisations online or by phone, but some changes must be made in writing.

Changes you can make online

You can use your agent services account and HMRC online services for agents account to make some changes. The services you can makes changes to online are:

• Self- Assessment
• Corporation Tax
• Construction Industry Scheme
• Employment Related Securities for employers
• Notification of Vehicle Arrivals

Changes you can make are:

• view, download or update your client list ― this is only available in HMRC online services for agents
• remove a client that you no longer act for ― you’ll need to do this separately for each online service
• update your contact details ― this is only available in HMRC online services for agents

Once you remove a client from either account, you will not have access to any of their data. Make sure you take copies of anything you’ve submitted online for that client before you remove them from your client list.

If you remove a client, you need to remove them from both your agent services account and HMRC online services account or they may still be able to access your details.

If you want to move clients between client lists

If you want to move clients between client lists, you must get new authorisation from your clients to continue to act on their behalf.

You must first remove your current authorisation then follow the process to get authorised by your client for the new client list.

Changes you can make by phone

You can call the Agent Dedicated Line to make changes to these services:

• VAT and VAT EU refunds ― only if you’re using your VAT registration number
• PAYE
• Self-Assessment

You can use this phone line to let HMRC know:

• you no longer act for a client
• about changes to some client details including:
  • their name
  • address
  • telephone number
  • a change of circumstances ― such as a change of marital status or their date of death

You’ll be asked some security questions to check your identity and you’ll need to provide your client’s name and reference number, for example, National Insurance number or Unique Taxpayer Reference (UTR).

Changes you can make in writing

You can write to the Central Agent Authorisation Team to make changes to these services:

• PAYE for employers
• tax credits
• VAT for agents
• VAT EU Refunds for agents ― if you’re not using your VAT registration number
• VAT mini one stop shop union schemes for agents
• Vat mini one stop shop non-union schemes for agents

You should write to this team to tell HMRC about changes to your:

• business name
• business address
• trading status as an agent ― for example, if you stop trading as an agent

If you stop trading as an agent, HMRC will cancel any agent codes or reference numbers you have. You’ll need to apply for new ones if you start trading as an agent again.

High Income Child Benefit

Your client must notify the Child Benefit Office about any changes to their business details.

Published 7 July 2021
Last updated 22 July 2021 + show all updates

1. 22 July 2021

   If you want to move clients between client lists section added.

2. 7 July 2021

   First published.