Let agents see the same tax information as clients, urges ATT
Tax agents should be given the same access to HMRC systems and information as their clients, says the Association of Taxation Technicians (ATT).
At present, tax agents are unable to see and do things that their clients can through HMRC's online services, such as viewing their national insurance record and state pension summary. When asked to confirm whether clients have sufficient qualifying years for the state pension, the lack of direct access to this information makes it more difficult to provide timely and accurate advice. This creates delays, increases costs and heightens the risk of errors, warns the ATT.
From May 2026, agents interacting with HMRC on behalf of clients will be required to register and meet minimum standards. Non-compliance could result in significant penalties, including suspension of registration for up to 12 months.
As part of its recently published 10 asks for the tax system in 2026,1 the ATT is urging HMRC to publish comprehensive guidance on the registration process and standards well in advance of implementation, to ensure agents fully understand what is required and have time to prepare.
Jon Stride, Chair of the ATT’s Technical Steering Group, said:
“Tax agents play a crucial role in supporting taxpayers to get their tax right. It is only fair and practical that, where properly authorised, agents can access the same information as their clients.
“With mandatory registration on the horizon and potentially serious consequences for getting it wrong, HMRC must provide clear, detailed guidance as early as possible.
"This would reduce delays, cut errors and create a more effective partnership between HMRC and the agent community.”
Notes for editors:
- Read the full recommendations.