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Guidance

HMRC standard for agents

Find out what we expect from you if you represent or give advice to taxpayers.

Updates to this page

From:
HM Revenue & Customs
Published:
3 August 2016
Last updated:
9 February 2026
Show all updates

  1. Section 4.3.3 has been updated to reflect the transition from Government Gateway to GOV.UK One Login. Agents must never ask any client to share their sign in details.

  2. The HMRC standard for agents has been updated with formatting changes and minor clarifications.

  3. Section '2.3.3 Interaction with clients' has been updated with information about how HMRC treat assignments of Income Tax repayments by a taxpayer to their agent.

  4. Section 2.3.3 has been updated to clarify the legal position on assignments of Income Tax repayments received after 15 March 2023.

  5. Section 2.3.3 has been updated to bring the standard for agents into line with announcements made on assignments at the Budget.

  6. Added translation

  7. Updated information about the standard expected of agents and the action that will be taken if it is not.

  8. The updated standard incorporates new requirements for providing advice on tax planning.

  9. First published.

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The HMRC standard for agents

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The HMRC standard for agents gives you guidance on the minimum standards that have been set for all agents and, in particular, those that are not related to any professional body.

We expect high standards that promote tax compliance from anyone who represents or gives advice to taxpayers.

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