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Overview

HMRC has a UK-wide team of Agent Account Managers (AAMs) to help deal with tax agents and advisers more effectively.

AAMs help resolve client-specific issues. They act as an intermediary between agents and HMRC where the normal communication channels have broken down.

They act as a single point pre complaints channel to help resolve any ongoing client-specific problems when the usual escalation processes within HMRC have failed. The AAMs mediate with the business area to reach a satisfactory conclusion to issues.

Before using the service

You must first contact the HMRC office you鈥檝e been dealing with or contact HMRC to try and resolve your issue before using the AAM service.

Only use the AAM service if you鈥檝e not been able to resolve a client-specific issue through normal HMRC methods.

The AAM service does not replace HMRC鈥檚 process for formal complaints.

How to register

Use the to register for the AAM service.

You only need to register once, and only 1 representative needs to register for everyone in the firm to be able use the service.

If you have more than 1 branch or office, 1 representative from each branch will need to register, but then everyone in that branch will be able to use the service.

When HMRC receives your form, an automatic acknowledgement will be sent to the email address on the form.

HMRC will store your details securely and may contact you occasionally by email or telephone to provide information about the HMRC services that are available to agents.

Agent authorisation

HMRC must hold a current agent authorisation 64-8 Tax agents and advisers: authorising your agent (64-8) to enable HMRC to discuss and exchange information with you about your client. You must be authorised for the tax your issue is about.

You must use the registration template supplied by HMRC and it must state the line of business otherwise it will be rejected.

When and how to raise an issue

AAMs can help when the normal 鈥榖usiness as usual鈥� channels have broken down.

You鈥檒l need to demonstrate you鈥檝e tried to resolve the issue yourself first. For example, by contacting the helplines and checking when you can expect a reply from HMRC on 188体育.

AAMs can help where, for example:

• you鈥檙e expecting a call back from HMRC
• a referral has not been actioned
• you鈥檙e waiting for a reply to an issue and the agreed timescales have been missed

How to raise an issue

Complete the for each issue.

You鈥檒l receive an automatic email acknowledgement including a numeric reference number specific to your query, this is the reference number that will be on all correspondence.

When you cannot raise an issue

You cannot use the AAM service if the normal 鈥榖usiness as usual鈥� channels have not broken down, or to highlight certain types of issues that are being handled by other parts of HMRC, for example:

• complaints
• compliance checks
• appeals against HMRC decisions

AAMs do not give advice on technical matters or the interpretation of tax legislation and guidance.

De-register from the service

to remove your details from the AAM database.

HMRC learning events, products and services for agents

Working Together is a partnership between HMRC and agents with the aim of improving communications.

Videos and online learning modules are available for tax agents and advisers to provide help and support on topical subjects.

Tax agent toolkits are available if you鈥檙e a tax agent or adviser to help your clients avoid errors in their returns

Recent updates to tax agent and adviser guidance are published on the latest news for tax professionals page. If you subscribe to email alerts on this page you鈥檒l automatically be notified when it鈥檚 updated.