HM Revenue & Customs

Your client reference

This is a reference that you assign to your individual client when requesting to be authorised as their agent. For Self Assessment, Corporation Tax and VAT you may enter a maximum of 20 characters. For PAYE the maximum is 16 characters. We recommend that you don't use client credentials such as the Unique Taxpayer Reference (UTR).

You can add or change your client reference using the 'Manage Client' service.