The new deadline is 6 December, four weeks later than originally planned after confusion about the initial request.

The original deadline was 8 November, but earlier this month the HMRC agent compliance team wrote to tax agents advising them of the later date to allow more time to complete the online form after there was confusion about an earlier email requesting the information.

The re-registration requirement is designed to improve the quality of information HMRC holds about agents which are registered to handle self assessment, VAT and corporation tax returns online on behalf of clients.