Guidance

Issue 116 of agent update

Published 17 January 2024

Technical updates and reminders

Tax

EU Exit  

Making Tax Digital  

HMRC Agent Services 

Details of live consultations and links to responses, changes to HMRC service and guidance, including: 

Agent online forum and engagement 

Latest updates from the partnership between HMRC and the main agent representative bodies, including: 

Tax

Tax Treatment Horizon Shortfall Scheme compensation payments for postmasters

Postmasters in the Horizon Shortfall Scheme (HSS) who did not receive their top-up payment in good time to file their Self Assessment return before 31 January 2024 will not have to pay any late filing or late payment penalty or interest. A dedicated team stand ready to provide postmasters with any support required.  

The HSS was put in place by Post Office Ltd to compensate postmasters who, while not subject to criminal conviction, made good the apparent losses caused by the Horizon system from their own pockets. Its design meant that the original HSS compensation payments are subject to Income Tax and National Insurance contributions (NICs). Postmasters who receive compensation under the HSS may therefore have to file a tax return and pay Income Tax and National Insurance contributions on these payments.

On 19 June 2023, the Government announced that postmasters in the HSS will receive top-up payments to make sure that the amount of compensation they receive is not unduly reduced by tax.  

HMRC is committed to supporting postmasters to file their tax return and pay any tax and National Insurance contributions due.  

Further details for HSS postmasters or their agents for HSS claimants and 31 January Self Assessment filing deadline can be found on GOV.UK.

Reminder on repayment agent registration

This is a reminder regarding the changes to the form P87 and the Married Allowance Transfer Claim Form (MATCF). 

From 26 February 2024, all agents submitting a P87 or MATCF repayment claim on behalf of their clients will need to use the new standard HMRC forms.   

Failure to submit claims in the agreed format will result in the claim being rejected and returned to you. In these circumstances, you would need to resubmit the claim using the correct format.

When and where will the new forms be available

The new P87 and MATCF forms will be made available for download on GOV.UK from 12 February 2024.

Forms agents should use before and after 26 February 2024

For the form P87:

  • claims submitted prior to 26 February 2024 should be made on the current version of the P87 claim form (ref HMRC 11/22) 
  • claims submitted on or after 26 February 2024 should be made on the new version of the P87 claim form (ref HMRC 10/23) 
  • failure to submit claims on the correct form will result in the claim being rejected — you will then need to resubmit the claim using the correct form

For the MATCF:

  • claims submitted prior to 26 February 2024 can be made on any version of the MATCF claim form 
  • claims submitted on or after 26 February 2024 should be made on the new version of the MATCF claim form (ref HMRC 10/23) 
  • failure to submit claims on the correct form from 26 February 2024 will result in the claim being rejected — you will then need to resubmit the claim using the correct form

Changes to Income Tax or PAYE repayments process  

From 26 February 2024, if you’re a paid tax agent submitting P87 and MATCF claims on behalf of others and you want to receive repayment on behalf of your client, you will need to provide your agent reference number (ARN) when submitting the forms. There is a required field to complete your ARN.  

Failure to add your ARN to the designated nomination section on or after this date will result in repayments for valid claims being paid directly to the taxpayer, instead of the nominated third party.  

You will also need to make sure your client has completed the section that informs us whether they are nominating a professional to act on their behalf for the purposes of the repayment claim. Failure to select ‘Yes’ or ‘No’ in the appropriate section could also result in repayments for valid claims being paid directly to the taxpayer, instead of the nominated third party.

Changes to Scottish Income Tax from 6 April 2024

The Scottish Government have announced changes to Scottish Income Tax, which will take effect from 6 April 2024.  

This includes the introduction of a new tax band called Advanced Rate.

For further details on those changes, refer to the following factsheet published by the Scottish Government — Scottish Income Tax 2024 to 2025: factsheet  

HMRC has engaged with payroll software providers for the updating of payroll software products for 2024 to 2025 to make sure (Scottish) Income Tax is calculated and deducted correctly from the start of the new tax year. 

Further guidance will be published via GOV.UK ahead of the new tax year.

Phasing out the employers’ payment booklet

Most employers now pay online, but a small number still use a printed booklet, and this is now changing. 

Employers will no longer receive or be able to request a replacement payment booklet to make PAYE payments at a bank or building society or send with a cheque in the post. 

If, as an employer, you still have a current payment booklet, you can continue to use it at a bank or building society or include it with a cheque in the post until the end of this tax year (5 April 2024).  

From April 2024, you can either pay online or send us a cheque by post and write the reference number on the back of the cheque.  

Paying online is the quickest and most secure way to make sure your payment is received and processed.  

We’re writing to employers who previously received a payment booklet from us, to let them know about these changes. 

You can also find more information on ways to pay at pay employers’ PAYE.

Taxable turnover agents update

VAT — reporting accurate tax turnover (TT) for VAT registration

We want to help you to make sure accurate information is provided at registration. If you have a client who is registering for VAT, make sure that accurate estimated (or projected) taxable supplies and turnover values are provided, so that we can offer appropriate support when contacted.  They could use their turnover figure from the last 12 months if it is realistic.

VAT — reporting VAT deregistration to HMRC  

Your clients must cancel their registration if they are no longer eligible to be VAT registered or if they cease trading or making taxable supplies.  You will need to submit their final VAT Return for the period up to and including the date they are no longer eligible from.  

You can use form VAT 427 to reclaim VAT on business costs for your clients after they have cancelled their VAT registration.

VAT — reporting dissolved companies and VAT deregistration to HMRC  

Dissolving a company is the very last step in bringing a company to the end of its life. If your client’s company or organisation ceases trading or business activity, closes down or is forced to close down, they will need to deregister for VAT. They should do this during the closing or winding up process and submit a final VAT Return for the period up to and including the cancellation date.

VAT — reporting insolvent companies and VAT deregistration to HMRC  

If your client becomes bankrupt or their company enters liquidation or administration, it does not mean that their VAT registration is automatically cancelled. This is because the insolvency office holder may continue to make taxable supplies. If they are bankrupt, it is your client’s responsibility, or the liquidator or administrator of the VAT registered company, to cancel their VAT registration, when they cease making taxable supplies on behalf of the business.   

Companies that are dissolved have no entitlement to be registered for VAT. If your client is applying to voluntarily dissolve their company, they are required to deregister for VAT and submit a final VAT Return for the period up to and including the date they ceased making taxable supplies. If your client’s company is being dissolved after a liquidation or administration, it is the responsibility of the liquidator or administrator to deregister their company for VAT. Your client can use VAT 427 to reclaim VAT or claim VAT relief after they have cancelled their VAT registration.

VAT — intending traders

Your clients can register for VAT before making taxable supplies as an ‘intending trader’ if, on the date of the registration request, they:  

  • are carrying on a business  
  • have not started making taxable supplies

Upcoming changes to Paternity Leave and Pay

HM Government are making changes to the way Paternity Leave and Pay can be claimed and taken, which will make it more flexible for fathers and partners to access. The changes will come into effect from 8 March 2024. 

These changes will: 

  • allow fathers and partners to take their leave in non-consecutive blocks — currently, only one block of leave can be taken, which can be either 1 or 2 weeks, but the changes will remove this barrier by enabling fathers to take 2 non-consecutive weeks of leave
  • allow fathers and partners to take their leave and pay at any point in the first year after the birth or adoption of their child — this gives fathers and partners more flexibility to take their Paternity Leave at a time that works for their family
  • shorten the notice period that fathers and partners are required to give their employers for each period of leave — the new measure will require an employee to give only 4 weeks’ notice prior to each period of leave and this means that they can decide when to take their leave at shorter notice to accommodate the changing needs of their families

Guidance for employers on how to reclaim statutory payments if an employee takes Statutory Paternity Pay and Leave (SPPL) early (before 6 April 2024) due to early or premature birth

Fathers and partners will be eligible to claim SPPL under the new rules if the expected date of birth of their baby is after 6 April 2024.  

They will also be able to claim their SPPL under the new rules if the child is born early and before this date. Fathers and partners can begin taking SPPL as soon as their baby is born. This means that fathers and partners will be able to take 2 non-consecutive weeks of leave before 6 April 2024 for babies who were expected after 6 April 2024.

Transition period before PAYE software is updated

HMRC’s PAYE payroll software will be updated with the new Paternity Leave and Pay terms by 6 April 2024.  

Employers of fathers or partners whose babies are born early may choose to take SPPL before this date, and before the PAYE software has been updated. This means some employers may need to claim repayment for Statutory Paternity Pay (SPP) paid under the new rules, but before the PAYE software has been updated.

What does this mean for employers

Employers should identify employees who have given or will give you notice of their intent to claim SPPL, and whose babies have an expected week of birth after 6 April 2024. If no employees meet those conditions by that date, you will not need to consider the following transitional guidance.

Transitional Guidance on reclaiming ‘new rules’ statutory Paternity payments before 6 April 2024

If an employee took one block of SPPL before 6 April 2024, their employer will be able to claim Statutory Paternity Pay (SPP) repayment for one, consecutive block of SPPL taken. A block can be 1 or 2 weeks. Employers can reclaim payment through their payroll software or as they normally would.  

If an employee took 2 non-consecutive blocks of SPPL before 6 April 2024, their employer will only be able to claim repayment for one block before 6 April 2024. Employers will be able to claim repayment for the second SPP block by this date, when the PAYE system has been updated. 

Small and medium sized employers (SMEs) can claim payment for SPP costs in advance. If an SME paid £45,000 or less in Class 1 National Insurance (ignoring any reductions like Employment Allowance) in the last complete tax year and it cannot afford to make statutory payments, the SME can apply for HMRC to pay it in advance. The SME can apply up to 4 weeks before they want the first payment.  

Further guidance on reclaiming SPP payments can be found on GOV.UK.

Basis period reform

HMRC is continuing to raise awareness for the basis period reform changes from April 2024. 

We will be releasing a YouTube video in early 2024 to help our customers, highlighting what further support is available. We are also sending out letters in the first quarter of 2024 to our unrepresented customers, giving them information on the basis period reform changes and signposting them to the further support that is available to them. 

There are no changes currently planned to the SA800 for partnerships as a result of basis period reform. Partnerships will continue to fill out the SA800 in the same way as they do currently. 

Further guidance on Income Tax: basis period reform is available on GOV.UK. 

HMRC is also running a series of webinars for tax agents and advisers about the new tax year basis.

New National Insurance tool for employees

Agents will be aware that the main Class 1 employee National Insurance contributions rate was reduced from 12% to 10% from 6 January 2024, as announced by the government at Autumn Statement in November 2023. 

HMRC, with HM Treasury, have launched an online tool on GOV.UK for anyone to Estimate how the January 2024 National Insurance contributions changes will affect you  for the main Class 1 employee rate change.

Agents may wish to direct clients who pay the main Class 1 National Insurance to the tool or further information on GOV.UK about the updated main Class 1 National Insurance contributions rate and employee rates and category letters on GOV.UK.

Agents dealing with payroll — reducing the risk of employees paying too much student loan

HMRC will send a student or postgraduate loan start notice either online or by post if your client’s employee is due to repay.

It is important that you check and use the correct:  

  • start date shown on the notice  
  • loan or plan type on the notice  

This helps the employee pay the right amount at the right time.  

Deductions should continue until HMRC tells you to stop.

If the employee’s earnings are above the respective student loan and postgraduate loan thresholds and you do not take deductions, HMRC will send a generic notification service prompt as a reminder. 

If deductions still haven’t started, we may contact you directly.

If the employee’s earnings are below the respective student loan and postgraduate loan thresholds, you should: 

  • update the employee’s payroll record to show they have a student loan or postgraduate loan 
  • file the start notice

More information about starting student loan and postgraduate loan deductions — checking plan and loan type, and generic notification service messages is available on GOV.UK.

Only 14 days left to file your client’s Self Assessment tax return

Tax agents who haven’t submitted their client’s tax return, only have 14 days left until the 31 January deadline. 

Last year over 540,000 agents left it until deadline day to submit their clients tax return.  

It’s often easier and quicker to use our free online services for Self Assessment.

Agents can use the following online resources:

  • the Self Assessment online service for agents, to file your client’s tax return online, view their statements and payments, get their PAYE coding notice and update their contact details
  • the Income Record Viewer (IRV), to help you prepare and check tax returns — once you have your client’s online authorisation, the IRV gives you access to their pay, tax, employment history, pension (private and state) and tax codes
  • the HMRC’s service dashboard to check our performance and service levels for post and online services — this tool is specifically for agents and you’ll see when you can expect a response from us, with processing dates for Self Assessment refunds, tax return amendments, registering and more
  • our useful online tool to check if you need to do a tax return — the tool is constantly being updated and improved, and it’s had nearly 4 million views from September to November

If you have self-employed clients who need to register for Self Assessment, you can watch our step-by-step video on ‘How to register online’. The video includes information on setting you up as a delegate to complete, amend and review their registration.

How to register online

If you have a self-employed client who no longer needs to be in Self Assessment, our video on ‘How to go online to stop your Self Assessment’ will show you how to complete the form on their behalf.

How to go online to stop your Self Assessment

Inheritance Tax and applying for probate

From 17 January 2024, customers applying for probate in England and Wales, will no longer need to complete an IHT421 Probate Summary to submit with their IHT400.

Instead, the letter we send confirming receipt and processing of the form IHT400 will provide a unique code and the details of the estate values which will be needed to make a probate application. Where we are unable to issue the unique code, we will advise you in that letter what action must be taken before we can issue the code.

This unique code should be used to apply for probate using the HM Courts and Tribunals Service (HMCTS) online portal. Applications for probate where an IHT400 has been submitted to HMRC will not be possible without the unique code and estate values.  

This new process will:

  • mean that customers will have one less form to complete
  • prevent premature probate applications which can cause delays
  • give customers the confidence to proceed with their probate application at the right time

This is all part of our commitment to make things easier for our customers, which is one of our HMRC Charter standards. 

The process in Scotland and Northern Ireland will remain the same.

Research and Development — changes announced at Autumn Statement

Agents will be aware that the merger of the current small or medium enterprise (SME) and Research and Development Expenditure Credit (RDEC) schemes was announced at Autumn Statement 2023.

For accounting periods beginning on or after 1 April 2024 there will only be 2 R&D schemes available. These are:

  • the merged scheme
  • the enhanced relief for loss-making Research and Development (R&D) intensive SMEs scheme

Contracted out R&D

To ensure consistency, for accounting periods beginning on or after 1 April 2024, there will be one set of rules determining whether a customer or contractor can claim relief for R&D undertaken, which will apply across both schemes. Further information about how the rules are changing can be found in the technical note on changes to research and development tax reliefs at Autumn Statement 2023.

Subsidised expenditure

The intended operation of the contracted-out R&D rules means that rules relating to subsidised expenditure in the existing SME scheme are no longer relevant. These sections have been removed from the legislation for the merged scheme as published on 29 November 2023.

Enhanced tax relief for loss-making R&D intensive SMEs

The ‘SME intensive scheme’, for the most R&D intensive loss-making SMEs, was announced at Spring Budget 2023 for R&D expenditure from 1 April 2023. As announced, a company was considered R&D intensive where its qualifying R&D expenditure is 40% or more of its total expenditure.

At the Autumn Statement 2023, the Chancellor confirmed that for accounting periods beginning on or after the 1 April 2024 the threshold to be considered R&D intensive will be reduced from 40% to 30% of total expenditure.

It was also announced that a one-year grace period will be introduced for R&D intensive SMEs. This grace period will come into effect for accounting periods beginning on or after 1 April 2024.

For businesses wanting to claim the enhanced rate for SMEs for expenditure incurred after 1 April 2023, a revised additional information form will become available after the Finance Bill has received Royal Assent. We will confirm in a future agent update once that system is live and businesses can submit claims for the ‘SME intensive scheme’.

Restricting nominations and assignments — R&D Tax Relief

For claims submitted on or after 1 April 2024, HMRC will only pay out an amount of R&D tax credit or RDEC (to be known as ‘R&D tax credit payments’) direct to the claimant company.

Claimant companies will need to supply their own payment details on the CT600. This is subject to the following exceptions:

  • connected party nominees — if you want us to pay to a connected nominee after 1 April 2024, you will need to write to us and explain how the party is connected with the claimant
  • exceptional circumstances — further guidance will be published in due course covering the scope of this exception

New assignments of R&D tax credit payments made on or after 22 November 2023 will be void once the Autumn Finance Bill receives royal assent. This does not apply if the assignment was made to carry out an agreement that was entered into before 22 November 2023. HMRC will continue to honour nominations for claims received before 1 April 2024.

These measures affect R&D tax credit payments only. General Corporation Tax repayments, even when triggered by a claim to R&D tax relief, are not affected.

Further information of R&D changes announced in the Autumn Statement 2023 can be found on GOV.UK.

Merger of current small or medium enterprise (SME) and Research and Development Expenditure Credit (RDEC) schemes

Technical note on changes to research and development tax reliefs at Autumn Statement 2023

Tax simplification update — January 2024

At the Autumn Statement in November 2023, the government announced a comprehensive set of tax simplification measures to make it easier for businesses and individuals to interact with the tax system.  

Following this, the government has set out further measures to simplify the experience of taxpayers.

Enhancing the non-reimbursed expenses service

This measure aims to simplify how employees can claim tax relief on expenses by designing a new online service for employees to claim tax relief on all their expenses in one place. This means employees will get relief sooner. HMRC will provide further details on this later in the year.

Mandating the payrolling of benefits in kind

Reporting and paying of Income Tax and Class 1A National Insurance contributions on benefits in kind through payroll software will be mandatory from April 2026. HMRC will engage with stakeholders to discuss proposals to inform design and delivery decisions, and draft legislation will be published later in the year as part of the tax legislation process. HMRC will also work with industry experts to produce guidance, which will be made available before 2026.

Amending the parents’ National Insurance credit (Child Benefit)

Carers and parents will be able to claim National Insurance credits for tax years where they have not claimed Child Benefit. This is to make sure people do not miss out on their State Pension entitlement.

Individuals will be able to claim this credit from April 2026.

The eligibility for the credit will be closely based on Child Benefit eligibility criteria. Transitional arrangements will make sure that those affected since 2013 are still able to claim and applications will be available for 6 years following the relevant tax year. The government will bring forward secondary legislation as soon as possible.

Consultation published on tax simplification for alternative finance

A consultation has been published to propose changes to the Capital Gains Tax (CGT) rules that apply to alternative finance arrangements. The proposed changes look to amend the rules so that where property is used as collateral for the purposes of raising finance, the outcome for CGT is the same, whether alternative finance or conventional finance is used.

Reform of the UK law in relation to transfer pricing, permanent establishment and Diverted Profits Tax

A summary of responses from a consultation undertaken last summer has proposed reforms to transfer pricing, permanent establishment and Diverted Profits Tax legislation. The government will continue to engage with stakeholders on the proposed approach set out in the summary of responses with a view to publishing draft legislation for consultation later in 2024.

EU Exit

Prepare for changes for goods moving from the island of Ireland to Great Britain — 2 weeks to go

From 31 January 2024 some goods will face full customs controls when moved directly from Irish ports to Great Britain. Traders, or anyone who moves goods on their behalf, will need to be familiar with the new process. 

Goods will need to complete import processes if they are being imported directly from Ireland into Great Britain (​​not moving from or through Northern Ireland). 

Goods moving from Northern Ireland to Great Britain through Irish ports will also have to complete import processes if they are:

  • non-qualifying Northern Ireland goods 
  • excise goods (alcohol, tobacco, and energy products)
  • goods which do not move directly to an Irish port once they have left Northern Ireland for example, goods which are held in storage in Ireland. 

Traders can find out more about the steps they need to take in the Border Target Operating Model. If you have any questions, visit Imports and exports: general enquiries on GOV.UK.

3 new countries join Convention on Social Security Coordination

Those moving between the UK and Iceland, Liechtenstein, or Norway can now benefit from the new Convention that came into force on 1 January 2024.

The Convention supports business and trade by protecting the social security position of cross-border workers. This means that employees and their employers, as well as the self-employed, are only liable to pay social security contributions in one country at a time. It will also make sure workers have access to an uprated UK state pension and to reciprocal healthcare arrangements.

Individuals going to work in Iceland, Liechtenstein or Norway should continue to follow the guidance.

Making Tax Digital

Testing Making Tax Digital for Income Tax Self Assessment from April 2024

From April 2026, Making Tax Digital (MTD) for Income Tax Self Assessment (ITSA) will require self-employed individuals and landlords with income over £50,000 to keep digital records and send quarterly updates to HMRC, using compatible software. Those with an income over £30,000 will need to do this from April 2027.  

Ahead of this, we’re testing the MTD for ITSA system to ensure that we provide the best experience for you and your clients. Testing will also provide an opportunity for you to ensure that you’re ready, and we encourage you to take part in testing from April 2024.  

By taking part in the testing programme, you and your clients will have early access to MTD for ITSA so you can get familiar with the process before it becomes mandatory, as well as being able to access our dedicated MTD customer support team. 

To get the most out of testing, we recommend that you sign up eligible clients with a range of different income types so that they can take part from April 2024. We will share more information on how to sign up and who’s eligible to join the April 2024 testing in the coming weeks.

HMRC Agent Services

DIY housebuilder scheme digitalisation

On 5 December, the DIY housebuilders scheme was digitalised, making the process simpler and quicker for claimants. This scheme allows individuals to obtain a refund of any VAT that they incur on building materials purchased to construct their own home or convert a non-residential building to their own home.   

The time limit for making a claim has also been extended from 3 to 6 months. Individuals who are eligible to make a claim will be able to do so for 6 months after completion for any eligible construction or conversion completed on or after 5 December 2023.   

The digital claim process is accessible to both claimants and agents. Agents who are making a claim on behalf of clients should complete the form with the relevant details requested and attach a copy of the 64-8 with the eligibility documents.

Updated 2022 to 2023 Self Assessment Exclusions and Specials documents for individuals

These documents are produced for software developers working with Self Assessment online services, but we know that some tax agents also find them useful when dealing with clients with complicated tax affairs. 

You can find these documents on GOV.UK on the Self Assessment technical specifications 2023 for individual returns page.

Customers using a ‘Group Tax Manager’ account to submit Research and Development (R&D) additional information forms

Customers who have ‘Group Tax Manager’ accounts are unable to submit an R&D additional information form (AIF) using these government gateway credentials. The AIF guidance page which explains how to submit detailed information before you claim R&D tax relief, states that an agent may use an ‘agent services account’ (ASA) or a company may use its own government gateway credentials to submit an AIF.

Each company that wants to submit an AIF themselves in support of their R&D claim will need to set up an ‘organisation account’ by following the guidance at HMRC online services: sign in or set up an account.

The account will need to be linked to the Corporation Tax reference for that company. Separate government gateway credentials will be required by each company making a R&D claim within a group.

Linking government gateway credentials to a company Corporation Tax Unique Taxpayer Reference (UTR) can take 7 to 14 days as the authorisation is received by post.

Some customers have notified HMRC of issues with registering for a government gateway account in order to submit an AIF. If any groups are facing this issue, they should contact their Customer Compliance Manager (CCM) or contact the incentives and reliefs mailbox [email protected].

Support for customers who need extra help

We have principles of support for customers who need extra help. These set out our commitment to support customers according to their needs, and underpin the HMRC Charter.   

Find out how to get help and what extra support is available.

Tax agent toolkits

HMRC have 20 tax agent toolkits available for you to download and use. They have been designed to address the most common errors seen from previous years. They include checklists of the key issues to consider and links to HMRC technical guidance and manuals. 

Our toolkits are currently being updated. 

Here is the breakdown of toolkits by category: 

By identifying the most common errors this may prompt a conversation between you and your clients to ensure submissions are correct.

Contact

Complain to HMRC

You can complain to HMRC.  

To make a complaint to HMRC on behalf of your client you must be appointed as their tax adviser.

Where’s my reply for tax agents

Find out when you can expect to get a reply from HMRC to a query or request you have made. There is also a dedicated service for tax agents to:                                                                                                

  • register you as an agent to use HMRC Online Services 
  • process an application for authority to act on behalf of a client

Manuals

You can check the latest updates to HMRC manuals or subscribe to automatic notification of changes. You can also suggest improvements for pages of our manuals by using the feedback options in the page footer.

Online

Online training material and useful resources for tax agents and advisers 

HMRC videos on YouTube, online learning modules, and live and pre-recorded webinars are available for tax agents and advisers providing you with free help, learning and support on topical subjects.

Publications

National Insurance Services to Pensions Industry:  countdown bulletins 

Countdown Bulletin 53 has been added to this collection.  

Revenue and Customs briefs 

These are briefs announcing changes in policy or setting out the legal background to an issue. They generally have a short lifespan, as announced changes are incorporated into permanent guidance and the brief is then removed.

Agent online forum and engagement

Issues Overview Group

Maximising benefits from the agent online forum

With the Self Assessment filing peak of 31 January approaching, it is important that users adhere to the Agent Forum Good Practice Guide. This will sustain better quality posts and maximise benefits for all agents using the service. 

 To enable the effective triage and provision of answers, posts should: 

  • highlight a potential systemic issue 
  • be about a single issue — a separate thread is required for follow up questions after a post is answered 
  • not duplicate previously answered queries, unless providing new evidence which may change or impact the response provided  

To maximise the benefit of the agent online forum for the agent community, it is important that agents using the service follow the Agent Good Practice Guide and observe the terms and conditions. Failure to adhere to these principles will result in suspension and withdrawal of access to the service.

Contact information for professional and representative bodies

If you are not a member of a professional body, contact the agent engagement mailbox: [email protected].