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Using the Corporation Tax for Agents Service
If you use an accountant or tax agent to help manage your company's affairs, they'll use HMRC's Corporation Tax for Agents online service to handle your tax returns and view your company's tax information. This service allows your agent to file returns, check what you owe, and...
Introduction
If you use an accountant or tax agent to help manage your company's affairs, they'll use HMRC's Corporation Tax for Agents online service to handle your tax returns and view your company's tax information. This service allows your agent to file returns, check what you owe, and manage most aspects of your Corporation Tax online on your behalf.
What your agent can do through the service
When your accountant or tax agent has been authorised to represent your company, the Corporation Tax for Agents service gives them access to a range of functions:
Filing and viewing information
Your agent can file your Company Tax Return using commercial software that meets HMRC's requirements. They can also view your Corporation Tax outstanding balance, see which accounting periods are active, and check your Corporation Tax liabilities and payments for each accounting period going back up to 7 years.
Managing the agent-client relationship
The service allows your agent to request authorisation for new clients (including your company) online, remove clients they no longer represent, and view and download a list of all their clients. They can also view and change some client details and update their own contact information.
Group payment arrangements
If your company is part of a Group Payment Arrangement, your agent can view a summary of the group's liabilities and payments through the service.
How agents file Company Tax Returns
Most companies and organisations must file their Company Tax Returns online and make any related payments electronically. Your agent will use Corporation Tax commercial software to prepare and submit your return to HMRC.
The software handles the technical requirements, including formatting your accounts in the correct way (using something called iXBRL tags) so HMRC's systems can process the information automatically.
Special circumstances: receivership and liquidation
If your company enters receivership
Your existing agent can continue using the Corporation Tax for Agents service to manage your company's tax affairs throughout the receivership period.
If your company goes into liquidation
Once HMRC updates its records to show your company is in liquidation, your agent will no longer be able to access the service. At this point, the liquidator takes over and can use the service themselves. The liquidator needs to register the company for the service by following the standard process for registering a single company, but using the liquidator's address during registration.
Additional guidance available
HMRC provides detailed guidance on Corporation Tax online filing and electronic payment. This can be helpful if your agent encounters specific technical situations, such as:
- Software that doesn't automatically insert all the required iXBRL tags
- Questions about the correct format for sending your accounts to HMRC
- Needing to understand the legislation that underpins mandatory online filing
- Managing the transition to filing online and using iXBRL formatting
Your agent should be familiar with these resources and able to handle these technical requirements on your behalf.
What this means for your company
As a company director or business owner, you don't need to interact with the Corporation Tax for Agents service directly—that's your agent's job. However, it's useful to understand that:
- Your agent needs your authorisation before they can access your company's tax information through this service
- All Company Tax Returns must be filed online using commercial software (you cannot file paper returns)
- All Corporation Tax payments must be made electronically
- Your agent can view your tax history for up to 7 years, which can be helpful for planning and dealing with queries
If you're considering appointing a new accountant or tax agent, check that they're registered with HMRC as a professional tax agent. New agents must complete specific registration steps with HMRC before they can use the Corporation Tax for Agents service.
Sources
This article provides general guidance based on current HMRC rules. For advice specific to your situation, speak to your accountant.
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