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HMRC internal manual

COTAX Manual

HM Revenue & Customs
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the CT Online Service: Your Tax Account: agent view

An agent must register on the Government Gateway before they can use the range of services that includes the agent view of Your Tax Account.

Once registered, agents can:

  • view a single company record using the client name, Unique Tax Reference (UTR) or Company Registration Number (CRN)
  • see a list of all of their clients and choose the record they need.

Agents acting for a company participating in a Group Payment Arrangement (GPA) can also view the liabilities and payments information for the GPA. See COM61030 for further information.

An agent can view all the companies for which a 64-8(New) has been recorded on COTAX. However, each company must register individually for HMRC Online Services if it wants to use the services itself.

You cannot see the list of clients available in the agent view, but can see the details of a single company that is available to both agents and individual companies. See COM61070 for more information.

You can use COTAX Function VWAG (View Agent) to see details of an agent, including an indicator showing whether the agent has registered for the HMRC CT Online Service and a printable client list with Form 64-8(New) details.


  • COM61011 for a list of forms relevant to this subject
  • COM61012 for a list of functions to use in particular situations.