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HMRC internal manual

COTAX Manual

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.


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