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Posted Sat, 16 Dec 2023 19:26:32 GMT by Daniella Acker
I need to complete a simple corporation tax return for my house management company. I do not charge for this. Although I am a chartered accountant I do not trade as one. I do not offer any accountancy services to anyone as a business. To complete the tax return I have had to apply to become a corporation tax agent. I stated in my application that I do not trade as an accountant, nor am I supervised under any AML scheme. The HMRC website explains that in cases such as mine supervision is not required. Nevertheless I received a letter from HMRC, registering me as a CT agent and stipulating that to use the agent code I must be trading as a business and must be supervised. I replied pointing out that I'd told them that I do not trade as a business and am not supervised. Four months later, after a written request from me that they reply, they have sent me the same letter again. It is now six months since I first applied - it takes them between 2 and 4 months to reply to each letter. I cannot ring anyone. I cannot email anyone. They don't appear to read the letters I send them. I cannot set up an agent services account because I don't trade as a business. What am I supposed to do?
Posted Thu, 04 Jan 2024 10:58:11 GMT by HMRC Admin 20 Response
Hi Daniella Acker,
Please refer to the Agent customer relationship team see the following intranet guidance Agent Business Support Team
Thank you.
Posted Fri, 05 Jan 2024 11:10:43 GMT by Daniella Acker
Thank you. This link doesn't actually work (it says I can't be found in the hmrc.sharepoint.com) but the Agent Registration team has now responded to me by phone. They say that the letter they sent me (twice) is a generic one and that the stipulation about needing to trade as a business and be supervised for AML doesn't apply in situations such as mine. I have asked that the letter be amended to include an additional sentence to clarify this, thereby saving everyone a lot of time.

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