Receive Income Tax or PAYE repayments on behalf of others
Find out if you need an agent services account (ASA) and an agent reference number to receive Income Tax or PAYE repayments for other people.
This guidance applies to you if you charge fees to submit Income Tax or PAYE repayment claims on behalf of others and you are nominated by them to receive the repayment.
From 26 February 2024, you will need to register with HMRC for an agent services account and include your details in the nomination section of relevant claim form to receive the repayment.
The details must include your:
- agent reference number (given to you after you’ve created an agent services account)
- name and address (which must match your agent services account details)
This will only apply to the P87 and Marriage Allowance print and post forms from 26 February 2024, and the R40 print and post form from 30 April 2024.
Updates to forms
In early February 2024, new versions of the following forms will be made available:
The new version of the R40 print and post form is already available.
Any repayment will be issued directly to the customer if on or after:
- 26 February 2024, the P87 and Marriage Allowance claim forms do not have a completed nomination section and a valid agent reference number
- 30 April 2024, the R40 form does not have a completed nomination section and a valid agent reference number
Any P87 or Marriage Allowance claim forms received after the 26 February 2024 that are not in the new format will not be processed.
You should continue to submit the existing P87 and Marriage Allowance forms until the new ones are made available.
Last updated 30 January 2024 + show all updates
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Information about the what sections of a R40 form must be completed to receive a repayment on behalf of someone else has been added. These changes come into effect from 30 April 2024.
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First published.