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Updates: The Tax Agent's Handbook

2025

7 November 2025 published amendments

GOV.UK resources for agents

New 'GOV.UK resources for agents' section added that includes manuals, forms, toolkits, webinars and accessing archives.

Online services for agents

New 'online services for agents' section added that includes information on service availability and issues, agent services account, HMRC online services for agents account, PAYE and Self Assessment for agents online services, calculators, Income Record Viewer and HMRC App.

Keeping up to date

Added HMRC Trust and Estates newsletters.

Contacting HMRC

Updated to add - ask HMRC online - HMRC's digital assistant (also added to most viewed section), other helplines frequently used by agents on behalf of clients and information on updating your tax agent contact details.

HMRC agent escalation and resolution services

New 'HMRC agent escalation and resolution services' section added to include information on HMRC service dashboard for agents, where's my reply for tax agents, personal tax query resolution service for agents and the Agent Account Managers service.

Complaints, appeals and penalties

Updated to include 'complaints' information and steps to take before complaining.

17 September 2025 published amendments

Using the GOV.UK website

A new search function for HMRC manuals has been released.

2 July 2025 published amendments

Contacting HMRC

'Personal Tax Query Resolution Service for Agents' information updated to reflect the update on the 'where's my reply tool'. This tool needs to be checked to see if you can use the agent resolution service.

27 June 2025 published amendments

Contacting HMRC

Check online forums was removed from the 'contacting HMRC' section due to the forums closing

12 June 2025 published amendments

Contacting HMRC

Updated the Personal Tax Query Resolution Service for Agents within the 'Contacting HMRC' to add this service is not available for employer related queries.

14 May 2025 published amendments

Contacting HMRC

The Personal Tax Query Resolution Service for Agents is now contactable by form submission, not email address.

31 March 2025 published amendments

Getting started

New chapter has been created with information on how agents can register with HMRC and what they need to do to act on behalf of their clients. The Tax agents handbook has been edited and restyled throughout.

Tools, IT support and services

Information about IT services, tools and support has been edited and restyled.

Contacting HMRC

Information about the new Agent Resolution Service has been added. The service went live on 31 March 2025.

2024

1 November 2024 published amendments

About agents and HMRC

New tax agent handbook published as alternative format for tax agents and adviser detailed information collection