Book-keepers setting up a new practice who wish to act for clients in their dealings with HM Revenue & Customs need to register as an approved agent, and obtain a unique agent code.

HMRC will issue a unique agent code for each type of client you represent, e.g. Self-Assessment and Corporation Tax clients. New agent codes will be notified by letter.

Once you have a code you can request agent authorisation applications for your clients. Your agent code can also be used to register for appropriate online services e.g. VAT, PAYE and CIS.

In order to register as an Agent, you will need to write to the following address:

HM Revenue & Customs
Central Agent Authorisation Team
Agent Maintainer
Benton Park View
Longbenton
Newcastle upon Tyne
NE98 1ZZ

An example registration request letter you can download and amend is available below:

Letter to CAAT.doc

Book-keepers setting up in practice need to allow sufficient time for the registration process, including verification of their status, to take place. This process normally takes several weeks.

Further HMRC guidance is available at http://www.hmrc.gov.uk/agents/agent-codes.htm,