Guidance

Agent Account Managers service

Find out about the service HMRC provide for tax agents and advisers to help resolve client-specific issues.

Overview

HMRC has a UK-wide team of Agent Account Managers (AAMs) to help deal with tax agents and advisers more effectively.

AAMs help resolve client-specific issues. They act as an intermediary between agents and HMRC where the normal communication channels have broken down.

They act as a single point pre complaints channel to help resolve any ongoing client-specific problems when the usual escalation processes within HMRC have failed. The AAMs mediate with the business area to reach a satisfactory conclusion to issues.

Before using the service

You must first contact the HMRC office you’ve been dealing with or contact HMRC to try and resolve your issue before using the AAM service.

Only use the AAM service if you’ve not been able to resolve a client-specific issue through normal HMRC methods.

The AAM service does not replace HMRC’s process for formal complaints.

How to register

Use the online registration form to register for the AAM service.

You only need to register once, and only 1 representative needs to register for everyone in the firm to be able use the service.

If you have more than 1 branch or office, 1 representative from each branch will need to register, but then everyone in that branch will be able to use the service.

When HMRC receives your form, an automatic acknowledgement will be sent to the email address on the form.

HMRC will store your details securely and may contact you occasionally by email or telephone to provide information about the HMRC services that are available to agents.

Agent authorisation

HMRC must hold a current agent authorisation 64-8 Tax agents and advisers: authorising your agent (64-8) to enable HMRC to discuss and exchange information with you about your client. You must be authorised for the tax your issue is about.

You must use the registration template supplied by HMRC and it must state the line of business otherwise it will be rejected.

When and how to raise an issue

AAMs can help when the normal ‘business as usual’ channels have broken down.

You’ll need to demonstrate you’ve tried to resolve the issue yourself first. For example, by contacting the helplines and checking ‘Where’s my reply’ on GOV.UK.

AAMs can help where, for example:

  • you’re expecting a call back from HMRC
  • a referral has not been actioned
  • you’re waiting for a reply to an issue and the agreed timescales have been missed

How to raise an issue

Complete the online form for each issue.

You’ll receive an automatic email acknowledgement including a numeric reference number specific to your query, this is the reference number that will be on all correspondence.

When you cannot raise an issue

You cannot use the AAM service if the normal ‘business as usual’ channels have not broken down, or to highlight certain types of issues that are being handled by other parts of HMRC, for example:

  • complaints
  • compliance checks
  • appeals against HMRC decisions

AAMs do not give advice on technical matters or the interpretation of tax legislation and guidance.

De-register from the service

Complete the online form to remove your details from the AAM database.

HMRC learning events, products and services for agents

Working Together is a partnership between HMRC and agents with the aim of improving communications.

Videos and online learning modules are available for tax agents and advisers to provide help and support on topical subjects.

Tax agent toolkits are available if you’re a tax agent or adviser to help your clients avoid errors in their returns

Recent updates to tax agent and adviser guidance are published on the latest news for tax professionals page. If you subscribe to email alerts on this page you’ll automatically be notified when it’s updated.

Published 1 January 2014
Last updated 21 September 2018 + show all updates
  1. The Agent Account Managers service guide has been updated about when and how to raise an issue.
  2. Amended to correct and clarify the service offered by Agent Account Managers.
  3. First published.