HM Revenue & Customs

Agents' Issue Resolution Service

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About this form

Tax agents and advisers who are registered to use the HM Revenue & Customs (HMRC) Agent Account Manager (AAM) service can use this form to escalate client-specific issues or problems, excluding complaints and working enquiry cases, where all other contact methods have failed.

After you have submitted this form, an AAM will contact you within 3 working days to verify your identity and explain what happens next.

This on-line form will be securely received but any further government e-mail correspondence may be at risk of being intercepted by others and for that reason any e-mail reply from the AAM service will not include any confidential or personal information. However, we may include financial information.

Please confirm that you are content for HMRC to correspond with you by email in these circumstances.

Please tick the checkbox below to confirm your agreement.


Before you begin

AAMs are an escalation point within HMRC for issues that you have not been able to resolve through normal HMRC channels. The AAM will only be able to help you after you've tried to resolve the issue using other methods.

Please tick both checkboxes below to confirm that you have completed these actions. Please ensure you check the HMRC website for up-to-date information on any HMRC service issues before submitting this form.

  •  Help for Checked the HMRC website
  •  Help for Contacted HMRC by telephone

If you have previously contacted HMRC in writing about this issue, please enter the HMRC office you dealt with and any contact name(s) there, in the box below.


About you

 Help for Title:
 Help for Contact telephone number:
 Help for Agent code:


About your client

 Help for Client's HMRC reference number:

Does HMRC hold an agent authorisation for you for this client and HMRC business area - online or on form 64-8?

Please tick the appropriate checkbox below.


Issue details

Please use the space below to describe the issue, including a brief summary of the actions taken to date and an indication of when you first contacted HMRC for assistance.

Please note: The maximum length for this is 2000 characters.


After you click the 'Next' button you will see a preview page summarising the information you have provided. If this page is not displayed, please use the scroll bar to locate any missing or incorrect entries highlighted in red.