All tax advisers and agents who act for clients for corporation tax purposes require a national agent tax code. This code is required in order to set up client authorisations using HMRC's online agent authorisation process. The code is also enquired where authorisation is notified on paper form 64-8.
Requests for agent codes and written requests to change agent code details are now dealt with centrally by a team based in Longbenton. Requests for an agent code should be made in writing to the following address:
HM Revenue and Customs
Central Agent Authorisation Team
Agent Maintainer
Benton Park View
Longbenton
Newcastle upon Tyne
NE98 1ZZ
Agent codes are issued by letter. Once received they can be used in all online agent authorisations and on all forms 64-8.
Details of the centralised agent authorisation process can be found on the HMRC website.