Find out what the Self Assessment for Agents online service is for, what you can do in the service and how to do it.
The Self Assessment for Agents online service covers individuals, businesses, trusts and partnerships. Client authorisations also cover National Insurance and, for individuals, requests for information to help calculate the High Income Child Benefit charge.
To use the Self Assessment for Agents online service you’ll need to:
- have an agent code
- be registered with HMRC online services
- add the Self Assessment for Agents service to your portfolio
- set up agent authorisation for each of your clients
Once you are authorised on behalf of your client, HMRC will send letters and forms directly to you, including your client’s Self Assessment statements (SA300) and any fixed automatic penalty notices (SA328). You’ll also be able to view your client’s account online along with any statements of account.
What you can do in the service
You can use the Self Assessment for Agents online service to:
- view your Self Assessment client’s PAYE coding notice
- view your client’s Self Assessment statements
- view the tax liabilities and the payments a client has made
- make claims to reduce your client’s payments on account
- submit your client’s tax returns online
- view and change your client’s contact details online
- download your full client list
View PAYE coding notices
You can view your clients’ PAYE coding notices online if:
- the PAYE coding notice was issued on or after 11 October 2011
- you were authorised to act on behalf of the client for Self Assessment (form 64-8 or online agent authorisation was in place) at the time the notice was issued
If your client previously had an agent who was registered for the Self Assessment for Agents online service, or if your client was registered for the service in their own right at the time the coding notice was issued, you may be able to view any notices issued on or after 11 October 2011, even if you became their authorised agent at a later date.
You’ll also be able to view PAYE coding notices for the:
- current tax year
- previous tax year
- next tax year
Coding notices are usually available to view online 72 hours after they’re issued.
Send online tax returns for your client
When you send your client’s tax return online using Self Assessment for Agents you can use either:
- HMRC free online service
- commercial software
How to use the service
You can use HMRC online services to send the main Self Assessment tax return form SA100 and most supplementary pages. The online service checks the return as you complete it and does the tax calculations for you.
You can also get free technical support from the online services helpdesk.
You can use commercial software to send your client’s tax return online. Commercial software also allows you to file the partnership return (form SA800) and the trust return (form SA900) as well as other Self Assessment forms.
HMRC provides a list of Self Assessment commercial software suppliers whose software has been tested to make sure it’s compatible with HMRC systems.
Commercial software for other HMRC online systems is also available.
If you’re a new tax agent
If you’re going to be using the Self Assessment online service as a tax agent, you must first register with HMRC. Check which steps you must take before registering as a tax agent.