HMRC Agent Resolution Service: How It Works and What Agents Should Know

The HMRC Agent Resolution Service (ARS) is a service designed to help agents such as accountants, tax advisors, or other authorized representatives to resolve issues with HMRC on behalf of their clients. It allows agents to contact HMRC directly to resolve certain problems concerning PAYE and Self-assessment for queries that have not been resolved by the agent’s dedicated line or web chat.

During March, HMRC emailed agents with details of a new resolution service, on 31.03.2025 HMRC published the guidance for the Agent Resolution Service.

Here’s how the Agent Resolution Service works and what agents should know:

1. Purpose of the Agent Resolution Service

The Agent Resolution Service is designed to streamline communication between agents and HMRC, helping to address issues only concerning:

• PAYE
• Self – Assessment

2. Who Can Use the Service

Only authorized agents – those who are registered with HMRC as the representative of a client – can use the Agent Resolution Service.

3. When to Use the Agent Resolution Service

This service can be used for queries that have not been resolved by the agent’s dedicated line or web chat.

Before using the service, the agents must have:

• Contacted HMRC’s agent dedicated line or web chat on at least two occasions to try to resolve the queries;
• Used the dedicated tool “HMRC’s where’s my reply”.
• Passed at least 20 working days from the reply date given by the tool at the portal.

4. How It Works and how to access:

Contacting HMRC: the agent will email a dedicated mailbox.

Updates from HMRC:

• contacts the agent within 48 hours to acknowledge the query
• provides an update every 5 working days by telephone
• aims to resolve the agent’s query within 20 working days, or make an action plan if HMRC can’t

To be able to resolve the query promptly, HMRC asks that the agent:

• provides all relevant information and documentation that HMRC asks for;
• responds promptly to requests for information or clarification; and
• refrains from chasing a query before the 20 working days have passed. 

5. Advantages for Agents

• Faster resolution: Agent Resolution Service may help agents escalate and resolve issues not resolved with standard processes.
• Specific to agents: The service is designed for agents
• Clearer guidance: Based on the HMRC handbook.

6. What Agents Need to Know

• Authorized Representation: Agents need to be authorized by the client to represent them with HMRC, either through an online authorization process or a paper form.
• Understanding the Process: While the Agent Resolution Service streamlines some of the communication, agents should understand how to use the service efficiently, including knowing the appropriate categories of queries that can be resolved through the service.
• Keeping Records: Agents need to keep detailed records of any communications with HMRC through the Agent Resolution Service, as well as copies of resolutions or updates.

7. Additional Considerations

• Limitations: Not all queries or disputes may be eligible for resolution through the Agent Resolution Service. Only PAYE and Self-assessment queries
• Addition: HMRC confirms that once the service is in place, it will aim to expand the agent helpline beyond PAYE and self-assessment queries.

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This service is a crucial tool for improving the efficiency of dealing with HMRC, especially when resolving issues not solved with existing dedicated channels for agents as dedicated lines or web chat.

HMRC will review and improve the new service regularly to make sure to meet agents’ needs.