COM44010 - Case records: agents: agent acting for a company

A person or body can be appointed to act as an agent for a company. HMRC will only communicate by post or telephone with the agent if we have received a form 64-8 giving us authority to do so and the 64-8 signal is set on the COTAX records. Authorisation on form 64-8 can either be made on paper or electronically using the CT online service.

Each agent is identified by a code, unique to COTAX. It should be noted that the COTAX Agent IDs are different and separate to the Agent IDs held on the SA (Self Assessment) system.

You must use the Agent ID to enter or amend the agent details on a COTAX record, and set the 64-8 signal to ‘Y’ when you receive a 64-8 to show that the agent has been authorised by the company. An agent can be recorded as acting for a company either by

• You using Function AMAG (Add/Amend Agent) to enter the correct COTAX Agent ID on COTAX and setting the 64-8 signal set to 'Y' if a signed form 64-8 has been received

• The agent completing the CT online agents authorisation

You can view agent details, and whether the 64-8 signal has been set, on the View Agents Details screen in Function VTPR (View Taxpayers Record). The entry shows you who set the signal if form 64-8 has been received

• 'Owning office' = 64-8 signal set by the office responsible for CT processing that deals with the agent's postcode
• 'Centrally' = 64-8 signal set by the CAAT (Central Agents Authorisation Team)
• 'Online by Company' = 64-8 signal set by the company via the CT On-Line service
• 'Online by Agent' = 64-8 signal set by the Agent via the CT On-Line service
• 'Not received' = form 64-8 has not been received

When a Debt Management office or Banking Operations receives notification that a new agent is acting for a company they should

• Send the information to the office responsible for CT processing

To identify the office responsible for CT processing

• Use Function VTPR (View Taxpayer) to find the details

When, occasionally, a company has more than one agent acting (multiple agents), the most recent agent will be shown on all view functions. To view details of any other current agent acting

• Use Function AMAG (Add/Amend Agent). For multiple agent cases you see an advisory message when first entering the function. Select the [OK] button on the message window to close it and view the main agent’s details. To view the second (and subsequent) agent(s) make no change to the drop down list ‘Ceased/Add Agent’ - just leave the entry at its default setting of ‘No Change’ and select the [OK] button. COTAX will display the details of other current agents

Notes:

For a list of functions to use in particular situations, see COM44011.