Unable to issue code

The most common reason for an 'unable to issue' status is that the request has not passed HM Revenue & Customs (HMRC) further verification check as some of the client details entered do not match the details HMRC hold. You should check the details entered, particularly the postcode, with your client and advise them to notify their tax office of any changes. You will need to allow time for these details to be updated before you can request a new authorisation. Exceptionally, HMRC may not have an Agent address for you. If this is the case please contact HMRC with your details then request a reissue of the authorisation code.