Definition
Agent registration refers to the HMRC process through which a tax adviser obtains an agent code and agent reference number, enabling them to act on behalf of a corporate client for tax matters including R&D tax relief. From 1 April 2024, the Additional Information Form requires that the agent who prepared the claim is identified by name, firm and address. HMRC uses this data to track the activity of R&D boutiques and to target enquiries on agents with high volumes of poor-quality claims.
How HMRC defines it
The agent framework is set out in Part 10 of the Taxes Management Act 1970 and administered under the HMRC Agent Services Account regime. Specific requirements for R&D agents are documented at CIRD81800 in relation to the AIF, and in HMRC's published policy paper Research and Development tax reliefs: reform (December 2022). The Agent Standard applies to all agents acting in R&D matters.
Practical example
A specialist R&D boutique with an agent reference number prepares a claim for a manufacturing company. The adviser files the Additional Information Form naming the firm, the individual preparing the claim and a senior contact at the client. HMRC can then cross-reference the agent against other claims filed under the same reference, supporting its compliance strategy for the sector.