HMRC internal manual

COTAX Manual

COM44001 - Case records: agents: introduction

COTAX has a national agent file that holds the name, address and contact details of every agent that has advised HM Revenue and Customs that they represent a company or wish to submit returns for companies as a filing only agent.

Each agent is identified by a unique code and details held on the agent’s record can be viewed in COTAX using function VWAG (View Agent). Any amendments that need to be made to agents’ records are dealt with centrally by the Central Agents Authorisation Team (CAAT) in Longbenton.

Companies or agents can also submit a structured action request (Word 33KB) using the CT Online Service.

  • An agent may submit a request to update details on their own record or to show that they now represent a company.
  • A company may submit a request to show that they have appointed an agent to act for them.

COTAX automatically updates the relevant record with the information received.

A separately maintained national agent file holds agent details for ITSA cases and the agent codes are different for the two systems. The CAAT team are also responsible for maintaining ITSA agents’ records and check both systems to ensure all agents’ records are up to date.

If an agent requests output in Welsh, please contact the Welsh Language Contact Centre on 0300 200 1900.