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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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Case records: agents: more than one agent acting for a company

Occasionally, a company may have more than one agent acting on its behalf, typically when one agent submits returns and a specialist agent deals with an enquiry into a return.

The COTAX record does not have to show a period of responsibility for the main agent, but when you use function AMAG (Add/Amend Agent) to enter any subsequent agent, you must set a period of responsibility for the additional agent. The period of responsibility must relate to the specific AP or APs for which they are acting.

To view all agents on a company record:

  • use function AMAG (Add/Amend Agent). Where there is more than one agent, you see an advisory message
  • select the [OK] button on the message window to close it and view the main agent’s details
  • leave the drop down list ‘cease/add agent’ at the default setting of ‘no change’ and select the [OK] button
  • COTAX displays the details of the next agent.

If there are more than two agents, repeat the process by selecting the [OK] button again.

The action guide at COM44052 has more information.

COTAX issues copies of output to the agent acting for the specific AP or APs within their period of responsibility.

See:

  • COM44051 for a list of forms relevant to this subject
  • COM44011 for a list of functions to use in particular situations.