About agents and HMRC
About this handbook and HMRC's standards for agents.
Agents are central to the tax and customs system, and vital to improving efficiency and increasing compliance.
An agent can be:
- a professional accountant
- a tax adviser
We know that tax agents spend a lot of time using guidance and services on GOV.UK to interact with HMRC. This handbook is a new way to help you find the guidance and information that you need to do your job.
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.