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 Agent Maintainer Team within the Agent Compliance Team.

Structured Action Request  

A structured action request (SAR) is an electronic notification of a change of company name, address, contact telephone numbers, communication details or agent details. 

A SAR can be sent by a company, or authorised agent acting on behalf of a company, through the external HMRC Portal.  The process for dealing with a SAR, including the amendment of the COTAX record, is automatic. 

The following information may be submitted by SAR: 

All companies can notify 

  • new or updated communication name and/or address and contact details (for example telephone number) 
  • deleted (cancelled) communication details
  • new, changed or deleted company contact details
  • new agent acting or agent has ceased to act 

Please note that: Companies with a status of ‘L’ (for example a club) and ‘R’ (real estate investment trust) can also notify name and/or ‘registered office’ address changes. 

An authorised agent can notify 

  • name and/or address changes for an ‘L’ or ‘R’ status company
  • new or updated communication name and/or address and contact details (for example telephone number) for all companies
  • deleted (cancelled) communication details
  • new, changed or deleted company contact details for all companies
  • new, changed or deleted agent contact details
  • changed agent address details 

If an Agent wants to amend their details they must send a request to the Agent Maintainer Team either in writing or via their own Agents Services Account (ASA) 

If an agent requests output in Welsh, contact the Welsh Customer Services on 0300 200 1900.