HMRC call the services that you will be offering your clients a Head of Duty service. In order to offer services covering PAYE, CIS, Self-Assessment or Corporation Tax you will need to obtain a separate Agent Code for each service. For VAT you will either need to be VAT registered yourself or, if not, you will need to obtain a VAT Agent Reference Number. Below is an explanation of how to obtain the various codes or reference numbers you might need.
To obtain an agent code for Self-assessment or Corporation Tax you will need to either have an Agent Online Services Account set up (in which case you can apply online), or, if not, you will need to apply in writing, with relevant business and practice licence details, to
HM Revenue and Customs - Central Agent Authorisation Team
Benton Park View
Longbenton
Newcastle
NE98 1ZZ
United Kingdom
To obtain an agent code for PAYE and CIS you can apply online.
For VAT services, if you are VAT registered you will need to use your VAT number to set up agent authorisation for offering VAT services.
If you are not VAT-registered, you’ll need to apply for a VAT agent reference number (which can be done online) before you can set up authorisation.
