HMRC standard for agents (original) (raw)

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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.

Published 3 August 2016

Last updated 9 February 2026show all updates

1. 9 February 2026
   Section 4.3.3 has been updated to reflect the transition from Government Gateway to GOV.UK One Login. Agents must never ask any client to share their sign in details.
2. 17 May 2024
   The HMRC standard for agents has been updated with formatting changes and minor clarifications.
3. 1 September 2023
   Section '2.3.3 Interaction with clients' has been updated with information about how HMRC treat assignments of Income Tax repayments by a taxpayer to their agent.
4. 13 June 2023
   Section 2.3.3 has been updated to clarify the legal position on assignments of Income Tax repayments received after 15 March 2023.
5. 11 May 2023
   Section 2.3.3 has been updated to bring the standard for agents into line with announcements made on assignments at the Budget.
6. 23 January 2023
   Added translation
7. 11 January 2023
   Updated information about the standard expected of agents and the action that will be taken if it is not.
8. 4 January 2018
   The updated standard incorporates new requirements for providing advice on tax planning.
9. 3 August 2016
   First published.