COM44001 - Case records: agents: introduction

COTAX has a national agent file that holds the name, address and contact details of every agent that has advised HM Revenue and Customs that they represent a company or wish to submit returns for companies as a filing only agent.

Each agent is identified by a unique code and details held on the agent’s record can be viewed in COTAX using function VWAG (View Agent). Any amendments that need to be made to agents� records are dealt with centrally by the Central Agents Authorisation Team (CAAT) in Longbenton.

Companies or agents can also submit a using the CT Online Service.

  • An agent may submit a request to update details on their own record or to show that they now represent a company.
  • A company may submit a request to show that they have appointed an agent to act for them.

COTAX automatically updates the relevant record with the information received.

A separately maintained national agent file holds agent details for ITSA cases and the agent codes are different for the two systems. »Ê¹ÚÌåÓýapp CAAT team are also responsible for maintaining ITSA agentsâ€� records and check both systems to ensure all agentsâ€� records are up to date.

If an agent requests output in Welsh, please contact the Welsh Language Contact Centre on 0300 200 1900.