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Policy Paper Published 23 Jan 2023 HM Revenue & Customs ↗ View on GOV.UK

HMRC approach to working with agents

How HMRC works with agents so that they can meet their obligations under the tax administration system.

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This plan sets out HMRC approach to working with tax agents and advisers to enable them to meet their obligations and build on our working relationship.

It includes information on:

  • what agents are

  • the different standards and strategies

  • how we help agents

  • what we do if agents do not meet the HMRC standard for agents

  • your rights as an agent