Change of https://www.gov.uk/guidance/tax-agents-handbook

Change description : 2025-11-07 13:05:00: Complaints, appeals and penalties – Updated to include ‘complaints’ information and steps to take before complaining. [Guidance and regulation]

Showing diff : 2025-08-07 16:24:29.016818683 +00:00..2025-11-07 16:20:01.485363345 +00:00

Summary

Information to help tax agents and advisers find guidance, use HMRC's services and contact HMRC.

We know that tax agents spend a lot of time using guidance and services on GOV.UK to interact with HMRC. This handbook is a new way to help you find the guidance and information that you need to do your job.

The HMRC standard for agents gives you guidance on the minimum standards that have been set for all agents and, in particular, those that are not related to any professional body. We expect high standards that promote tax compliance from anyone who represents or gives advice to taxpayers. Agents should ensure that returns are completed correctly, and show that they, and their clients, have taken reasonable care.

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Contents

  • Support, guidance and resources for registering as a tax agent and getting authorised to act on your client's behalf.

  • InformationUseful aboutguidance servicefor availability,agents, toolkits,including webinars,manuals calculators and otherforms, tools.toolkits, webinars and accessing archives.

  • HowInformation about services available to checkagents, serviceincluding levels,Self accessAssessment forums,and contactPAYE HMRC,for raiseagents complaintsonline orservices, issuescalculators and whatthe toHMRC tellApp. HMRCFind ifout yourabout taxservice agentavailability businessand isany changing.current issues.

  • How to find out latest news and information from HMRC,HMRC on GOV.UK and social media channels. Find out how to register for email alerts.alerts for publications such as the Agent Update and Employer Bulletin.

  • FindingHow to contact HMRC, including the guidancededicated youagent need,helplines includingavailable, manualsthe andonline forms,services registeringhelpdesk, forHMRC's emaildigital alerts,assistant, giving'Where's feedbackmy reply?' tool and accessinghow archives.to update your contact details.

  • InformationTrack aboutthe processes,progress factsheetsof your query and guidelineswhen foryou compliance.can expect a reply, using HMRC's service dashboard, the Personal Tax Query Resolution Service, 'Where's my reply?' tool and the Agent Account Managers service.

  • How to contact HMRC to complain about a service, and information about how appeals, tribunals and penalties work.

  • Information about processes, factsheets and guidelines for compliance.

Update history

2025-11-07 13:05
Complaints, appeals and penalties – Updated to include ‘complaints’ information and steps to take before complaining.

2025-09-17 09:36
Using the GOV.​UK website – A new search function for HMRC manuals has been released.

2025-07-02 14:47
Contacting HMRC – ‘Personal Tax Query Resolution Service for Agents’ information updated to reflect the update on the ‘where’s my reply tool’. This tool needs to be checked to see if you can use the agent resolution service.

2025-06-27 10:21
Contacting HMRC – Check online forums was removed from the ‘contacting HMRC’ section due to the forums closing

2025-06-12 11:34
Contacting HMRC – Updated the Personal Tax Query Resolution Service for Agents within the ‘Contacting HMRC’ to add this service is not available for employer related queries.

2025-05-14 10:56
Contacting HMRC – The Personal Tax Query Resolution Service for Agents is now contactable by form submission, not email address.

2025-03-31 14:05
Contacting HMRC – Information about the new Agent Resolution Service has been added. The service went live on 31 March 2025.