Peace of Mind - Agent contact with HM Revenue & Customs (HMRC)

One of the most valuable services that Agents can offer their clients is to be able to contact HMRC on their behalf, particularly in respect of telephone calls. However, clients do need to be satisfied that their information is secure and that HMRC will discuss their affairs only with the duly authorised agent.

Agent dedicated telephone lines

At the moment not all taxes are covered by these lines, the current areas being:

• Self Assessment (individuals and partnerships)
• PAYE (individuals)
• Enforcement and compliance, debt management and banking
• Tax Credits

Security - Confirming Identity - Agents phoning HMRC

It is important that HMRC are able to confirm that callers can demonstrate that they are who they purport to be, and in that respect they will be asked a number of security questions. Initial questions will relate to the agent and could include

• Agent's (caller's) name
• Name of the practice
• Address of the practice
• Agent reference number

Additional questions will relate to the client and could include:

• Name of client
• Address of client (and if applicable that of the business)
• Client's Unique Tax Reference (UTR)
• Client's National  Insurance number

They will not ask for obscure facts such as clients' middle names or their children's ages. The agent needs to answer five questions correctly to pass, and is allowed some failures on the way.

Peace of Mind - Agent contact with HM Revenue & Customs (HMRC)

One of the most valuable services that Agents can offer their clients is to be able to contact HMRC on their behalf, particularly in respect of telephone calls. However, clients do need to be satisfied that their information is secure and that HMRC will discuss their affairs only with the duly authorised agent.

Security - Confirming Identity - HMRC phoning Agents

The security arrangements are not just one-sided, and agents are entitled to ask questions of the HMRC staff to be reassured that an HMRC caller is genuine. The questions that HMRC staff are authorised to answer include:

• The date and time of an earlier call when the agent contacted HMRC regarding that client
• The date of issue of a Self Assessment statement or other HMRC document issued regularly
• The name of the HMRC staff member
• A verifiable telephone number from which HMRC is phoning. In this case they are instructed to advise the agent that the return call to a Contact Centre would probably not be answered by the person who made the call

Please note these questions are currently under review and may be subject to change.