COM61010 - CT online services: COTAX view L and P: agent view

An agent wishing to use ‘Agent View’ must firstly register with the Government Gateway (Word 27KB), to be able to access the range of electronic services available.

On entering the service, agents are able to select a single company to view by using the

• Client name
• Unique Tax Reference (UTR)

Or

• Company Registration Number (CRN)

If the agent is not able to provide any of the above information, he or she can see and select from a scrollable list of all of his clients.

Agents acting for a company participating in a Group Payment Arrangement (GPA) may also view the appropriate ‘View L & P’ information for the GPA. For further information see subject ‘Group Payment Arrangement’ (COM61030) in this section.

On selecting a client to view, the agent is presented with all of the options available in the COTAX View L & P service.

Note: Although an agent will be able to view all of the companies for which a 64-8(New) has been recorded on COTAX and all companies for which he or she has registered as a filing only agent.(Word 27KB), each individual company must register for Internet Company Taxation services to be able to view in its own right

As ‘Agent View’ is a service provided to registered users (Word 27KB), there is no equivalent function provided for HM Revenue & Customs (HMRC) staff in COTAX View L & P. HMRC staff can however view the details of a company by using COTAX View L & P - Single Company View. For more information, see subject ‘Single Company View’ (COM61070) in this section.

Function VWAG (View Agent) continues to be available within the appropriate COTAX user role, and provides full agent details including

• An Internet registered indicator

And

• A printable client list, with Form 64-8(New) details

For a list of forms relevant to this subject, see COM61011.

For a list of functions to use in particular situations, see COM61012.