Cookies on HMRC services

We use some essential cookies to make our services work.

We would like to set additional cookies so we can remember your settings, understand how people use our services and make improvements.

View cookie preferences
HM Revenue & Customs

I have merged with another agent and my SA Agent Code has changed. Do I need to ask for a new agent authorisation for each of my clients again?

Yes, HMRC ceased merging agent codes of separate legal entities in May 2018 due to the introduction of the General Data Protection Regulations (GDPR).