HMRC standard for agents
Find out what we expect from you if you represent or give advice to taxpayers.
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.
Last updated 11 May 2023 + show all updates
Section 2.3.3 has been updated to bring the standard for agents into line with announcements made on assignments at the Budget.
Updated information about the standard expected of agents and the action that will be taken if it is not.
The updated standard incorporates new requirements for providing advice on tax planning.