CG-APP18-130 - Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Agents

1.3 Agents

An agent services account is required for an agent to manage a client’s CGT on UK Property Account. An agent services account may be created at https://www.gov.uk/guidance/get-an-hmrc-agent-services-account .

The agent must have the client’s CGT on UK Property Account number and the client’s UK postcode (if UK resident) or country of residence (if non-UK resident) in order to request authorisation.

Agents will receive an email once their client has accepted or rejected the authorisation request. Authorisation requests may be tracked within the agent services account.

To gain authorisation, an agent must complete a “digital handshake” by completing the following steps:

  1. Sign in to their agent services account.
  2. Select ‘ask a client to authorise you’ to manage the client’s CGT on UK Property Account.
  3. Enter the client’s details which will generate a link to share with the client and the date it expires.
  4. Send the client an email asking the client to use the link within 21 days to authorise the agent using the Government Gateway user ID that matches the CGT on UK Property account.
  5. The client accepts or rejects the authorisation request. Once the request is accepted the agent is able to manage the account and returns on behalf of the client.
  6. If the original link expires before the client accepts or rejects the request, the agent should generate a new link by repeating the steps above.

Agent authorisation will continue until removed by the client. The client should retain the email with the link to be able to remove authorisation as set out at https://www.gov.uk/guidance/change-or-remove-your-tax-agents-authorisation

If an individual has already authorised an agent to manage their CGT on UK Property Account and does not wish to replace their existing agent, an agent may request a paper return - see 1.13. A paper return may not be amended online.

To replace an agent, agent authorisation must be removed from the existing agent and authorisation given to the new agent.

1.31 Agent authorisation for digitally excluded customers

Individuals who are digitally excluded can authorise an agent to act on their behalf to report and pay using the CGT on UK Property Account.

This is not for anyone struggling to use/register within the digital service and instead they should contact HMRC.

The agent will be able to engage digitally with HMRC on behalf of the individual for CGT property disposals once the following steps have been followed.

  1. The agent will need to register with Agent Services unless they have an existing account.
  2. The client will need to contact HMRC to register for a CGT on UK Property Account.
  3. HMRC adviser will confirm the client is digitally excluded and refer them to a Tax Technician
  4. The Tax Technician will register the client for a CGT on UK Property Account and create a CGT account reference.
  5. The client gives the CGT on UK Property Account reference to their agent to begin the agent-client authorisation process
  6. The agent on receipt of the reference will need to log in to the Agent Services and select ‘Ask your client to authorise you’ and enter the CGT Account reference which will create an invitation link.
  7. The client will then need to contact HMRC to request support to authorise their agent and provide their CGT account reference.
  8. HMRC adviser takes the callers details and makes a referral to the Extra Support Team advising the client will receive a call back.
  9. HMRC Extra Support Service adviser calls client and confirms the client is happy for the agent to act on their behalf and creates the agent-client relationship
  10. The Agent is able to engage digitally with HMRC on behalf of their client for CGT property disposals

Removing agent authorisation

The agent authorisation will continue until removed by the customer. If the customer wishes to remove the agent authorisation they will need to contact HMRC,. The HMRC adviser will take the callers details and make a referral to the HMRC Extra Support Team who will return their call and confirm the agents’ details have been removed.