HMRC failed to register me as agent for CT

HMRC missed my application to register as agent for CT and say I must start again

Didn't find your answer?

I applied to HMRC to register as an agent for corporation tax and self assessment in the same letter.  The SA side was processed but for some reason the CT side was not. 

Although they acknowledge that the letter contatained the correct information (as shown by the SA side being processed) and it clearly referred to CT it was not actioned.  HMRC have told me that the only way to resolve is to reapply which will take 6-7 weeks.

As it's essentially stopping me from being able to work this is an absolute nightmare situation.  

I have spent 4 hours being passed from person to person with no one seemingly able to help with an application to be agent for corporation tax.

I wondered if firstly anyone had any idea on who to call at HMRC to get an answer on what to do?

Secondly, is there any potential solution that anyone could offer?  My (first!) client is overdue tax returns but with mitigating circumstances.  So I cannot just use her log on details to upload my completed CT return, I need to be able to converse with HMRC as an agent and explain what has happened.

 

Replies (7)

Please login or register to join the discussion.

avatar
By Jdopus
21st May 2024 14:41

You have my sympathies as I've been here too often myself recently.

However, If you have an existing agent account with HMRC, usually you can submit CT600s for people even where you don't have a formal 64-8 authorisation. The only thing the authorisation lets you do is discuss your clients affairs with HMRC directly.

They will only discuss the mitigating circumstances once the return is completed so you can at least get this first stage done. They also normally expect an appeal to be provided in writing, so what you can do is send a letter or email to HMRC with a signed paper 64-8 attached. As long as they can see that alongside your letter they will usually be willing to handle your penalty appeal.

Thanks (0)
avatar
By AWS Accountants
21st May 2024 15:14

Thank you very much for the response.

The client has a 29 June year end and so she is overdue at Companies House and will likely miss the CT deadline at this rate.

I thought HMRC might be more lenient with her if they knew what the issue was before she missed the deadline (multiple family bereavements and its impact on her health).

If that's not the case, then the best course of actions seems to try and get the CT600 done before the deadline and if it is not then to appeal and explain. Does that seem a reasonable plan?

As I'm in the ludicrous situation of bouncing between the corporation tax and agent lines since 9am this morning, is the only thing to apply again for agent status but only for corporation tax? This really means I can't do my job for 6 weeks.

To file the CT600 would I need to use the clients login details or can I use my agent government gateway details? If the latter I can file for other clients and for those I need to speak to HMRC, maybe use the approach you suggest above.

Thanks (0)
Replying to AWS Accountants:
By ireallyshouldknowthisbut
21st May 2024 15:46

You cant just "call HMRC" and them be more lenient with you. Thats just not how it works. Not sure it ever has so not sure how during training you came to think this to be the case.

I wouldn't file using client log ins. How are you going to handle that from a legal and ethical POV? Prehaps speak to you ethics helpline of your professional institute if there is a way it can be done, but I thought that was a massive "NO". I appreciate there are some really dodgy agents out there who use client log ins, but assuming you are properly set up and regulated its not a great idea. Quite frankly unless you are accepting work "to the wire" then not being able to file for a few weeks ought not be much of an issue. Potential clients shopping around for a new accountant a few weeks before a filing deadline are probably a massive PITA anyhow. Most firms wont touch that sort of thing.

Thanks (0)
Replying to AWS Accountants:
avatar
By AWS Accountants
21st May 2024 15:53

To respond, first of all I didn't say I was going to do use her logins, I asked if it was a potential solution. My plan was to complete the CT600 and then sit down with her, in person, and submit it. I wasn't planning to ask her to send me her details and do it on my own.

I was then asking if I logged in using my details I would be able to submit her return. When I completed my partnership tax through the same application, TaxCalc, I was able to do this. I suspect not as the UTR is different but was asking to see if anyone had done that.

Thanks (0)
Replying to AWS Accountants:
avatar
By Jdopus
21st May 2024 15:58

I use Taxcalc and can confirm that if you have an agent gateway you can submit a CT600 without a formal 64-8 as long as you have the client's UTR number.

Thanks (1)
Replying to AWS Accountants:
avatar
By Jdopus
21st May 2024 15:57

Don't worry about them being lenient, the way it works is that the fines are automatically generated and then you file an appeal. If there was a bereavement and you have some paperwork like a death certificate which shows that then in my experience they will waive the penalty 100% of the time.

Tell your client to pass the penalty notice to you when it arrives and make them aware that's just the normal process and they won't ever need to pay that penalty. Then write a letter with the penalty reference explaining the situation and with a copy of a signed 64-8 and the death certificate. It will take a few months to get a reply but the penalty will be lifted once they review it.

You can file the CT600 with your agent government gateway details even without a 64-8 in place so go ahead and proceed on that basis - at least I can do it using my tax software package, if you're reliant on submitting this using the HMRC portal I'm not sure if you can do it without the 64-8. If so all you can do here is apply for a new agent authorisation code online. Just make your client aware of the delays but reassure them they will not have to settle the penalty once it is issued.

Thanks (0)
avatar
By Rgab1947
24th May 2024 10:21

My experience is that you can submit any tax return, including the CT one, if you are an agent for someone. If you use software that is.

Thanks (0)