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Guidance

Find out how to use the Corporation Tax for Agents online service

Find out what the Corporation Tax for Agents online service is for, what you can do in the service and how to do it.

Updates to this page

From:
HM Revenue & Customs
Published:
1 January 2014
Last updated:
5 May 2022
Show all updates

  1. The list under 'How to get an agent code' has been updated to include a VAT registration number (if applicable) and a PAYE Employer reference (if applicable).

  2. More information has been added to the section about how to get an agent code.

  3. Section 'How to get an agent code' has been updated to advise if HMRC is your anti-money laundering supervisor to provide your registration code and if you are supervised elsewhere to provide evidence confirming supervision of your accountancy services.

  4. The 'How to register for Corporation Tax for Agents' section has been updated with information on standards for agents.

  5. The regulation name in section 'How to get an agent code' has been updated to The Money Laundering Terrorist Financing and Transfer of Funds Regulations 2017.

  6. The 'Overview' and 'How to get an agent code' sections have been updated.

  7. Guidance on Filing your client’s Company Tax Returns online has been updated.

  8. Agent online services guidance has been updated to improve style and layout of content. HMRC Online Services log in information also updated in this guide.

  9. First published.

Companies and organisations must pay their Corporation Tax and related payments electronically and they must file their Company Tax Returns (including supporting documentation) online.

The HMRC Corporation Tax for Agents online service allows you to manage most aspects of your client’s Corporation Tax affairs online.

What you can do in the service

You can use the service to:

  • file your clients’ Company Tax Returns using commercial software
  • view your clients’ Corporation Tax outstanding balance and accounting periods
  • view your clients’ Corporation Tax liabilities, payments and payment reference for each accounting period for up to 7 years
  • request authorisation for new clients online
  • remove any clients you no longer represent
  • view and download a list of your clients
  • view and change some of your clients’ details
  • change your own contact details
  • view a summary of the group’s liabilities and payments if a Group Payment Arrangement is in place

How to use the service

How to file your client’s Company Tax Returns online

Most companies and organisations need to file their Company Tax Returns online and make any related payments electronically.

You can use Corporation Tax commercial software to file your client’s Company Tax Returns online.

How to use the service when the company is in receivership or liquidation

You can continue to use the service when the company is in receivership.

If the company is in liquidation, you will not be able to use the service once HMRC has updated its records. However, the liquidator can use the service. They need to register the company for the service by following the process to register a single company, but the address used in the registration process should be the liquidators.

If you need more guidance on Corporation Tax online filing

You may need more detailed guidance about some aspects of Corporation Tax online filing.

For example, if:

  • your software does not automatically insert all the iXBRL tags
  • you want to access the legislation and directions that underpin the mandatory online filing and electronic payment of Corporation Tax
  • you want to know what’s the right format to use to send your client’s accounts to HMRC
  • you need advice on managing the transition to filing online and using iXBRL

If you’re a new tax agent

If you’re going to be using the Corporation Tax online service as a tax agent, you must first register with HMRC. Check which steps you must take before registering as a tax agent.

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