Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

Agent operational guidance: the role of agents: overview

The term ‘agent’ can mean any individual or organisation, paid or unpaid, qualified or not, who assists our customers to pay the right amount of tax or claim the correct benefits.

Agents are essential to the delivery of the UK’s tax and benefits system.

We must take care we do not give an agent any information about a customer they are not authorised to receive.

HMRC’s relationship with agents requires us to work to the high standards expected by Your Charter (HMRC website). We expect agents, whether qualified or not, to work to the same high professional standards.