Guidance

Issue 137 of Agent Update

Published 20 November 2025

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This publication is available at https://www.gov.uk/government/publications/agent-update-issue-137/issue-137-of-agent-update

Technical updates and reminders

Developments and changes to legislation and allowances relating to UK tax including:

Tax

Borders and trade

Making Tax Digital

HMRC Agent Services

Agent engagement

Latest updates from the partnership between HMRC and the main agent representative bodies. Including:

Tax

Self Assessment Class 2 National Insurance contributions  

We have resolved a Class 2 National Insurance contributions issue affecting some Self Assessment (SA) customers. The matter was referenced in Issue 133 of Agent Update (July) and Issue 135 of Agent Update (September).

A fix was successfully implemented on 27 and 28 September 2025 — meaning that all SA302 tax calculations issued since Monday 29 September 2025 reflect the correct Class 2 National Insurance contribution position.   

We estimate that between 10,000 to 20,000 self-employed customers who filed SA tax returns for 2024 to 2025 before the fix was implemented, may have been impacted.

These customers can be confident that we will identify and correct any cases where this error led to an incorrect calculation, with all adjustments completed by the end of December 2025.

This will be an automatic correction. Customers do not need to contact us.

Tax fraud warning for employment agencies and employers — tax credits reducing employers’ liabilities

HMRC has published a Tax Fraud Warning for employment agencies and employers to raise awareness of new fraudulent models which are being marketed to employers and recruitment agencies offering ‘cheaper’ payroll services.

Organised crime groups are particularly active in the temporary employment agency and recruitment sector.

We are here to help you stay clear of fraudulent arrangements that could significantly cost your business.

HMRC is aware that businesses are being approached by organisations offering models which falsely claim to be able to reduce employment costs through ‘tax credits’ offset from third party businesses they have acquired. 

The organisations offering these models may call themselves, but not exclusively, payroll providers, intermediaries, umbrella solutions or back-office providers.

These organisations falsely claim that they can acquire businesses that have tax credits on file with HMRC, which may include businesses in pre-administration. 

They claim to use the tax credits to offset employment taxes, such as PAYE and National Insurance due to HMRC by operating the payroll and, as a result, can reduce the amount you need to pay.

Often in these arrangements none of the taxes due to HMRC are being paid. They do this by simply not paying the taxes over to HMRC or creating false documents to give the impression that the appropriate returns are made to HMRC and the taxes paid over.

To find out more about how these models are marketed, why they should not be used and what you should do to protect yourself, read our Tax Fraud Warning briefing.

If you think you may already be using these types of models, HMRC offers a range of ways to notify us. Visit our How to make a disclosure to HMRC page on GOV.UK for more information. We can help you get back on track.

You can report tax fraud and tax avoidance arrangements, schemes, and the person offering them to HMRC by using our online form to report tax fraud.

Cryptoasset Reporting Framework technical manual publication

HMRC has published technical guidance for the Cryptoasset Reporting Framework (CARF).

This provides UK based Cryptoasset Service Providers with clarity on new reporting obligations which start from 1 January 2026.

The manual provides guidance for UK Cryptoasset Service Providers (CASPs) by offering explanations of the CARF requirements and worked examples of how the new rules will apply. 

The CARF guidance manual covers:

  • essential due diligence including data collection requirements for individual and entity users

  • due diligence procedures to verify customer information 

  • the technical specifications for submitting reports to HMRC

  • penalties for non-compliance 

The guidance will be regularly reviewed and updated to reflect evolving regulatory requirements.

Borders and trade

Indirect exports involving Northern Ireland: changes about the process you need to know

Indirect exports are movements that start in Northern Ireland and depart from a port of exit in a European Union (EU) member state, rather than being directly moved from a port or airport in Northern Ireland.

The changes 

From 15 December 2025, traders will no longer be able to use the current process in the Customs Declaration Service (CDS) for handling indirect exports end-to-end from Northern Ireland. Traders can still use CDS for goods exiting through the Republic of Ireland, however, be aware of the change for this route (which is covered in the section ‘Alternative ways to move your goods — message for traders’).

There are alternative ways for them to move their goods depending on their circumstances. We would encourage them to start preparing for this change now, so they may need your support.

Inform your clients of this change and share these options with them so they can consider which alternative is the most appropriate.

Alternative ways to move your goods — message for traders

As a trader, you can continue to move your goods using the alternative processes below.

You should check that the process you choose from the following list is appropriate for your circumstances:

  • submit your export declaration in CDS if you are moving goods through a port of exit in the Republic of Ireland — if you use this process, you must ensure that:
    • the Export Declaration must include the Additional Information (AI) code: ‘AG999’ in DE 2/2
    • the Office of Exit code the goods are intended to exit from in the Republic of Ireland is entered in DE 2/2 against code AG999, and
    • DE 5/12 Office of Exit must show the Office of Exit as matching the Office of Export
    • your haulier carries a copy of the export declaration, either in paper or electronic format
    • you include the Movement Reference Number (MRN) of the declaration in the Irish Revenue’s Pre-Boarding Notification (PBN) for movements exiting on a RoRo service
    • you provide the MRN to the airline or handling agent for movement exiting via Air

If you do not follow this guidance and enter the Office of Exit as an EU location in DE 5/12, it will not be possible to close your declaration. This option does not apply to exits through other EU member states.

  • declare a direct export with the Customs Authority where the goods depart — this option is only available if the goods are under €3,000 in value and are not subject to licence controls

  • use the Common Transit Procedure where the destination is within a Common Transit Convention country — this can include Great Britain (England, Scotland and Wales) which is a signatory to the Common transit Convention — read further guidance on the Common Transit convention
  • make changes to the routing and move goods directly from Northern Ireland, as most qualifying Northern Ireland goods do not require an export declaration when moved directly from Northern Ireland to Great Britain, unless this is required to fulfil an international obligation — for example, for the movement of endangered species
  • move goods under a single transport contract (STC) with an airline or shipping company who take over the carriage of the goods in Northern Ireland — note that this cannot be used for movements exiting by road, or goods subject to excise duty

Arrangements for moving goods directly from Northern Ireland to Great Britain, either under unfettered access or in the limited circumstances where declarations apply, are unchanged.

Here to support

We are here to support you and your clients as we approach 15 December. Look out for further guidance coming soon on GOV.UK.

Contact AESteam@hmrc.gov.uk if you have any questions.

Preparing for ICS2 — just over one month to go

Import Control System 2 (ICS2), the EU’s new system for submitting Entry Summary (ENS) declarations will become mandatory for road movements from Great Britain into Northern Ireland and the EU on 31 December 2025.

After 31 December 2025 you will not be able to use Import Control System Northern Ireland (ICSNI) to submit ENS declarations.

If you or your customers are ready to use ICS2, we would encourage you to start using it now when making ENS declarations. However, if you or your customers are not yet prepared, ensure that all necessary actions are completed as soon as possible and no later than 31 December 2025.

We will continue to support you and your customers to prepare. Information on where to find guidance online is included at the end of this update.

New requirements in ICS2 

ICS2 introduces new arrival and presentation of goods notifications that must be completed once goods have arrived. For movements from Great Britain to Northern Ireland, these can be submitted automatically through the Trader Integration Micro Service (TIMS). There is no registration required and it is free to use. All traders need to do is make sure their ENS Movement Reference Numbers (MRNs) are entered in the goods movements reference (GMR).

If the MRNs are not included in a GMR, automatic submission of arrival and presentation of goods notifications will not happen, and traders will need to submit the notifications manually. 

ICS2 also introduces new mandatory data fields that will impact your customers moving goods to Northern Ireland and to the EU.

How you can support your customers

You should encourage your customers to discuss with their supply chain to get this required additional information at the right time for the declaration to be completed.

The additional information required includes:

  • an accurate description of the goods   
  • the commodity code (6-8 digits)  
  • amount of goods (mass)
  • buyer and seller information  
  • place of delivery
  • any additional information or supporting documents (such as licences or certificates)

A key requirement is the International Maritime Organisational (IMO) number of the RoRo vessel. Under ICS2, the submitter of the ENS declaration (usually the haulier) must provide this information in advance of the movement. Without this information, ENS declarations cannot be submitted, meaning goods will not be able to move.

However, we appreciate the ‘just-in-time’ supply chain nature of some road movements and that while organising these movements, the ferry used to transport the goods into Northern Ireland can change at very short notice. So, we have agreed that we will not request an amendment or new ENS for movements between Great Britain and Northern Ireland in the case of last-minute changes. This is because we can access the new ferry information through the Goods Vehicle Movement Service (GVMS).

We encourage you to discuss the requirements of ICS2 with your customers and explore how best you can share this information across the supply chain.

Further information and support

Read more information about using:

Contact HMRC directly through email nistakeholderengagementteam@hmrc.gov.uk for further queries.

Making Tax Digital

MTD awareness letters are landing — how to help your clients get ready

Throughout November 2025, customers who have submitted their 2024 to 2025 tax return by August 2025 will be sent a letter from HMRC about Making Tax Digital (MTD) for Income Tax.

These MTD awareness letters will:

  • inform them that, based on the information they have submitted, they will need to use MTD for Income Tax from April 2026
  • outline what they need to do to get ready, including a QR code linking them to GOV.UK guidance

What this means for you

These letters advise customers to speak to their tax agent, if they have one, for further support — this means you may see a rise in client queries over the coming weeks.

Read more about our step-by-step guidance on how to prepare for and use MTD for Income Tax.

To stay ahead and support your clients effectively, you can also:

Top tip — to help you prepare, start reviewing your current clients while you are completing your 2024 to 2025 tax returns to identify those who will need to use MTD for Income Tax from April 2026.

Choosing the right MTD software, made easier

HMRC has launched a redesigned Software Choices tool to help users more easily identify software compatible with Making Tax Digital (MTD) for Income Tax.

Following extensive user research and collaboration with key stakeholders, the new design means users can now view software products intended to support non-mandated income types that must be reported at the end of the tax year. 

HMRC remains committed to continuous improvement and welcomes feedback made using the tool’s built-in feedback feature or through your usual channels.

HMRC Agent Services

Help improve GOV.UK partnership guidance

If you are a partner or an agent of a business or limited partnership, you could help improve GOV.UK guidance.

Complete our short survey to help us to better understand what help partnerships need.

Your feedback will improve the experience for partnerships and how we write guidance for them. 

Guidelines for Compliance: help with Freeports — GfC14

HMRC has recently published New Guidelines for Compliance : Help with Freeports — GfC14.

Freeports (known as Green Freeports in Scotland) are special areas within the UK’s borders where some different economic regulations may apply. They offer businesses a range of tax reliefs, including savings on National Insurance contributions, Stamp Duty Land Tax, and capital allowances for qualifying investments. They also provide access to simplified and beneficial customs procedures, such as duty deferral and streamlined import and export processes.

These guidelines are primarily for customers who have business premises in a Freeport or are considering doing business within a Freeport. However, they will also be useful to Freeport governing bodies, customs site operators and professional bodies that advise clients on Freeports.

The new guidelines provide practical support by:

  • explaining the reliefs and benefits available within Freeports

  • highlighting areas where HMRC is identifying errors

  • encouraging compliance by clarifying areas of uncertainty

  • helping customers reduce the risk of incorrectly claiming reliefs or benefits

  • advising on what records and evidence should be retained

  • explaining what to do if a mistake is made

Guidelines for Compliance (GfC) are part of HMRC’s ongoing commitment to publishing practical support for customers. They are designed to complement existing HMRC guidance by clarifying our position in complex, widely misunderstood, or novel areas of the tax rules.

Read more information on Guidelines for compliance, including our other publications.

Cyber Action Toolkit for businesses launched

Recent figures show that 42% of small businesses reported cyber breaches in 2024, showing the importance for businesses to build their cyber resilience.

The National Cyber Security Centre (NCSC) has recently launched the Cyber Action Toolkit. This is an interactive tool designed to help you, and your business clients strengthen their cyber defences. It has been developed to be easy to use and provides simple steps for businesses, with advice tailored to business size and needs.

Agent Account Managers Service

The Agent Account Managers (AAM) service is available to help resolve ongoing queries across all tax areas, including Self Assessment, PAYE, VAT, Corporation Tax and more.

It covers repayment chasing but does not offer technical advice or interpretation of tax legislation. 

Prior to accessing the Agent Account Manager service, agents are required to:

  • make sure that the query relates to a specific client that they are formally authorised to represent (through a valid 64-8)

  • attempt to resolve the query at least twice through HMRC’s standard communication routes — this includes relevant helplines, webchat services, and contact points listed in the dedicated helplines and contacts for tax agents page, this page also links to the contact details for specific taxes and duties

  • check the ‘Where’s My Reply’ tool and allow at least 20 working days to pass from the reply date given by the tool — queries that have not exceeded the 20 working days will be rejected

  • if the query relates to a tax regime that is not listed in the ‘Where’s My Reply’ tool, they should follow the standard communication routes for that regime — such as the relevant helplines or contact points clearly stating in the AAM submission that the tool does not apply to the query

  • confirm that no formal complaint or appeal has been submitted — if one is lodged, it will supersede the AAM referral, and the query will no longer be considered

Agents can raise a query using the online form. HMRC will acknowledge the query within 48 hours and provide updates every 2 weeks, or sooner if resolved.

Personal Tax Query Resolution Service for Agents

The Personal Tax Query Resolution Service for Agents is specifically for PAYE and Self Assessment queries for individuals.

This service does not include repayment chasing and does not address employer-related queries.

Prior to utilising the Personal tax Query Resolution service, agents are required to:

  • check the ‘Where’s My Reply’ tool and allow at least 20 working days from the reply date given by the tool

  • try at least twice to resolve the query by contacting the Agent Dedicated Line or Agent Webchat

  • confirm that no formal complaint has been initiated relating to the query

Agents will be directed to use the service in the ‘where’s my reply’ tool if the query is eligible. HMRC will acknowledge receipt of the query within 48 hours, provide updates by phone every 5 working days, and seek to resolve the query within 20 working days, or develop an action plan if resolution is not possible within this timeframe. 

Top tips when using either service

To utilise either of these services effectively, agents should ensure they meet the eligibility criteria. Additionally, providing a secondary contact is recommended in case the primary agent is unavailable, such as during annual leave.  

We encourage agents to utilise our resolution services prior to submitting a formal complaint, as these services will not be able to assist with queries once a formal complaint has been filed. 

Self Assessment communications

To help you with your Self Assessment communications we are providing free high quality assets including images for agents to use in their social media, news articles, newsletters and blogs.

The images can be downloaded from our Frontify Self Assessment pages. HMRC Frontify campaign resources is a platform where agents and stakeholders can find HMRC campaign content, including key messages and free downloadable images. You can choose from HMRC branded or unbranded images.

Top Self Assessment tips for tax agents

Here are practical tips for tax agents to help minimize stress in the run up to the Self Assessment deadline on 31 January 2026.

How to get tax returns and repayments right as errors can result in delays and incorrect payments

1) Check the client’s details are correct and up to date, this includes their bank sort code, account number, UTR, National Insurance number, name and address.

2) Leave 14 days after making a payment before requesting a repayment.

3) For clients who were previously bankrupt, use their post-bankruptcy UTR for repayment requests.

4) Notify HMRC of the capacitor if the client died before submitting their tax return and before requesting a repayment.

5) Encourage clients to receive their repayment electronically — Bacs (Bankers Automated Clearing System) is the quickest and securest method.

Register or reactivate SA before filing

It takes longer to process tax returns from customers who have not registered for SA prior to submitting their tax return or who did not reactivate their SA account if they filed tax returns in the past.

People who are new to SA must register with HMRC for Self Assessment so that they can be set up on the system and receive a notice to file.

Agents can find guidance on how to register their client by completing an online SA1 or CWF1 form.

If your client has previously been in SA and did not file a tax return last year, make sure their SA account is reactivated, and that they receive their notice to file before submitting their tax return. Returning SA customers do not need to register as new, as they already have a Unique Taxpayer Reference (UTR).

The reactivation of the account can be done by: 

  • the client in their online account
  • the agent by calling the Agent Dedicated Line and selecting option 2, and then ‘SA reactivations’ when prompted (note: if you select the wrong option, you will not be redirected)
  • completing an online SA1 or CWF1 form

Stopping Self Assessment

If your client no longer needs to file a tax return, contact HMRC as soon as possible using webchat, by calling or writing to us.

Your client can also notify us by following the guidance on how to inform HMRC that they no longer need to file a return.

If HMRC is not informed, clients will continue to receive reminders and they may get a penalty if they ignore these reminders and do not file on time.

Track progress with the ‘Where’s my reply’ tool

Use the Where’s My Reply tool to check when you can expect a response from HMRC If the due date has passed, contact HMRC using the webchat service or by calling.

You can use the Personal Tax Query Resolution Service for agents to escalate SA and PAYE queries if you:

  • checked the ‘Where’s my reply’ tool and the date given has passed by at least 20 working days
  • attempted to resolve the query at least twice by contacting the Agent Dedicated Line or webchat
  • have not already initiated a formal complaint to HMRC

The service does not cover employer related queries or repayment progress chasing.

Agents will be directed to use the service in the ‘where’s my reply’ tool if the query is eligible.

Marriage Allowance sequencing

Tax returns that include Marriage Allowance transfers have to be submitted in the correct sequence to avoid delays.

Step 1: the person transferring the allowance (transferor) should submit their tax return first if the person receiving the allowance (recipient) is also in SA.

Step 2: the recipient should leave 72 hours after the transferor has submitted their tax return before submitting theirs.

Processing times for online SA returns can vary but are generally acknowledged within 72 hours and fully processed within two weeks.

Reporting student and postgraduate loans

If your client has an outstanding student or postgraduate loan, it is important you include the following in their tax return:

  • income for each employment — this ensures charges on student or postgraduate loans are calculated correctly and the Student Loan Company applies the correct interest rate
  • loan deductions — taken from each employment — these amounts will be automatically deducted from the total student or postgraduate loan charge in SA to ensure the correct amount is charged
  • Benefits in Kind (BIKs) — use the new boxes on the tax return to report BIKs that are subject to Class 1A National Insurance contributions — these BIKs should not be included in the student or postgraduate loan repayment calculations to ensure the correct calculation — these BIK entries should be made on the returns as follows:

1) online tax return: use the box titled ‘Payrolled benefits included in pay from employer which affects student loan repayments’

2) SA102 paper tax return: fill in the box titled ‘Payrolled benefits included in box 1’which affects student loan repayments’

  • unearned income (such as savings interest or rental income) is included in the student loan repayment calculations only if it exceeds £2,000 a year — if unearned income is less than £2,000, it is ignored for student loan repayment purposes
  • repayment rates and thresholds — if repaying both a student loan and a postgraduate loan, both sections must be completed, and repayments are calculated together — repayment rates and thresholds depend on the loan plan

Read more information on how to inform HMRC about a student loan in your tax return.

Check PAYE records

Check your clients’ PAYE record before submitting their tax return, which should also include any repayments through PAYE. 

Carrying out these checks can avoid delays, duplicate repayments, overpayments and incorrect tax calculations.

Submitting a tax return as an amendment

You should submit your client’s tax return as an original, not as amendment to avoid delays. We receive a high number of tax returns submitted as an amendment using third party software, but these cannot be processed automatically. To ensure tax returns are processed quickly, submit the original tax return as normal.

Changes to be aware of

Cash Basis is now the default for sole traders and partnerships. Instead of recording income and expenses when they are invoiced or billed (as in traditional accruals accounting), you record them only when money is received or paid. Read more information on recording of income using cash basis.

Capital Gains — new rates for disposal apply on or after 30 October 2024 (excluding residential property, Business Asset Disposal Relief (BADR), Investors’ Relief or carried interest). The SA tax return will not automatically apply the new rates, so you must use the adjustment calculator to work out your Capital gains tax for 2024 to 2025, and then add the adjustment figure to the SA108, SA905 or SA970.

Capital Gains — other changes include

The higher rate for residential property was reduced from 28% to 24% in April 2024. The annual exempt amount was reduced to £3,000 for individuals for 2024 to 2025. Form SA108 now includes new boxes for BADR, Crypto gains and carried interest From 30 October 2024 the Investors’ Relief Lifetime limit has been reduced from £10 million to £1 million to align with the Business Asset Disposal Relief lifetime limit.

Be aware of fraud

Tax agents hold sensitive data on their clients and their own business. This makes them an attractive target for criminals. To reduce the risk of fraud you should:

  • avoid following links or downloading attachments in suspicious or unexpected emails
  • keep login details secure, do not share them with anyone — HMRC will never ask for your password
  • use a strong password and change it if you think someone is aware of it — combining three random words can make a unique password which is easy to remember
  • run antivirus scans and check your systems for any unusual software 
  • check your HMRC account for any unauthorised or unusual activity — such as changes to email addresses or the addition of software

We know fraudsters target customers nearer the SA deadline. To help keep you and your clients safe, file early so you can spot scams more easily.

Providing feedback on HMRC manuals

HMRC manuals contain technical guidance for HMRC staff and tax professionals. Their primary purpose is to explain HMRC’s interpretation of relevant legislation, which is the basis on which the department makes decisions.

All pages on GOV.UK contain feedback routes at the end of each page as well as the contact GOV.UK form that allows you to tell us whether a page is useful, suggest improvements or report a problem with a page.

The HMRC Manuals Team review all items of feedback on our manuals from internal and external users.

We received 1,518 feedback comments within the last 12 months and 63% led to guidance improvements. However, the current volume remains relatively low compared to overall usage. We would therefore appreciate your assistance in enhancing the content by providing feedback, even if it is simply to indicate that a page is useful.

Self Assessment repayments by telephone and webchat

In March 2025, HMRC paused the issuing of Self Assessment repayments over the telephone (including the Agent Dedicated Line) and through webchat in response to a rise in suspected fraudulent activity.

Due to the success of this temporary measure, HMRC has decided to adopt it on a permanent basis. Customers (including agents) can continue to claim SA repayments through their online tax or services accounts — with postal applications accepted for digitally excluded customers.

Podcast — Myrtle Lloyd on HMRC Customer Service Transformation

HMRC’s Director General for Customer Services, Myrtle Lloyd, recently participated in the ‘It’s Personal’ podcast hosted by Civil Service World. Myrtle shares insights on the success of the HMRC app and highlighted our ongoing efforts to support those less confident with technology.

While the podcast is aimed at civil servants, tax agents may be interested to hear Myrtle’s perspective on service transformation, collaboration across government, and the future of customer and tax agent experience at HMRC.

Listen to the Civil Service World podcast on Spotify ‘It’s Personal’: How is HMRC improving customer services?

Company Tax Returns — director’s and participator loans

Help your clients get their Company Tax Returns right.

We are sending emails to registered agents where we have found a potential issue with some of their clients’ Company Tax Returns. The returns show future repayment dates for director’s and participator loans

It is possible these clients did not repay their loans by those dates. This means they may not qualify for any relief they have claimed under Section 458 of the Corporation Tax Act 2010.

We want to support you so you can help your clients get this right.

Things to consider if you receive this email:

  • contact us for details of clients who may be affected by this issue
  • help your clients check their most recent Company Tax Return, to see if they have claimed the right amount of relief
  • if the relief claimed is not correct advise them to check the guidance on making changes to Corporation Tax returns

HMRC uses a range of methods to communicate with customers, including email. You can check if an email you have received from HMRC is genuine.

Agent engagement

Live webinar — Transfer of Assets Abroad, HMRCs approach to the Motive Defence

The webinar gives an overview of the Transfer of Assets Abroad (ToAA) exemptions, commonly referred to collectively as the ‘Motive Defence’.  

The webinar will: 

  • give a brief  background on the ToAA legislation

  • give an overview of the various exemption provisions, highlighting common misconceptions

  • explain HMRC’s approach to the exemptions

  • give examples of the exemptions

  • discuss how an application for an exemption from a ToAA charge should be made 

For the purposes of this webinar we will assume that you have a reasonable working knowledge of Transfer of Assets Abroad legislation (ToAA) in broad terms, as we will only be covering the exemptions and not the conditions that must be present for a ToAA charge to arise.

On 2 December 2025, you can register for the live Webinar on the Transfer of Assets Abroad (ToAA) exemptions.

The Tax Agent’s Handbook — now more helpful and user friendly

We have been working with the agent representative bodies to get their insight on what we can do to further improve the Tax Agent’s Handbook.

Based on this feedback, we have updated the handbook to include more services available to agents such as the Agent Account Managers service and agent webinars and toolkits, as well as improved sign posting. We aim to help agents quickly find the guidance and information they need.

Future feedback can be captured in our Tax agent survey which is a permanent feature on the homepage.

Talk to us about GOV.UK guidance on Corporation Tax

We are always looking to improve our GOV.UK guidance. A particular focus now is Corporation Tax, where we want to make improvements to help reduce the number of errors made in returns.

If you work in this area and have comments about our guidance, especially about recordkeeping or director’s loans, contact us. You can get in touch at hmrcguidanceteam@hmrc.gov.uk

Resolving difficulties with HMRC online services

When agents experience technical difficulties online, such as logging in, broken links, or an error message, they can access support by clicking the ‘Is this page not working properly’ link that appears at the bottom of the page. When the initial query is raised there is no need to include personal details, although these may be asked for at a later point. Agents will be provided with a reference number by email for each individual contact.

For technical issues where the “Is this page not working properly” link is not available agents should report the issue using the links on technical support with HMRC online services.

Agents should also seek support using Dedicated helplines and contacts for tax agents - GOV.UK.

Income Record Viewer

Income Record Viewer (IRV) lets agents access their clients’ PAYE details for the current and previous 4 tax years, including employment records, student loan repayments, latest tax codes, taxable benefits, pension information, and any underpaid tax or debts. The information is all in one place and it is much faster to access than calling or writing to HMRC.

Authorisation is simple and secure through a one-time digital handshake. The details of digitally excluded clients can also be viewed on the IRV. The agent will need to send them the authorisation request link to call the relevant Helpline, where they will be passed to our Extra Support Team who will be able to guide them through the process.

You can find out more about Get access to the Income Record Viewer for agents.

Contact information for professional and representative bodies

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