HMRC’s ‘i’ and ‘g’ forms

HMRC’s ‘i’ and ‘g’ forms
27 January 2023

HMRC have published guidance on which digital forms agents can use, and some tips to help with their completion.

We frequently hear complaints from members about HMRC’s digital forms, particularly around the inability to see upfront what information is needed to complete the form (to enable it to be completed in one sitting), or to save partially completed forms (e.g. for review or client approval).

HMRC have sought to address this, and Agent Update 103 ( contains some helpful information regarding HMRC’s digital forms, referred to either as i-forms (intelligent forms) or g-forms (GOV forms).


Agent Update 103 lists the 13 i-forms accessible by agents. Upon starting an i-form, the user will be given a code which lets them use the save and return function. The code can be entered within the Agent Forms Dashboard to return to an existing form.


There are around 86 g-forms available to agents, and again these are listed in Agent Update 103. A completed g-form can only be seen once all questions have been answered and the form is ready to be submitted. However, it is possible to preview g-forms, enabling you to identify all the information you will need to complete the form before you start it.

To do this, you need to type the following link into your browser:

adding onto the end of that link the last part of the URL of the g-form you wish to view.


For example, if you wish to view the information you will need to make a VAT error correction, access that g-form at:


Select the text which specifies the form; i.e.:



Then copy and paste it onto the end of the first link. The full link to the specimen VAT error correction g-form will then be:


This provides access to a prototype where you can view each screen that you will see during the form’s completion. Agent Update 103 provides a similar example for the form to apply for a certificate of residence.

If you have any feedback on this service, or on digital forms generally, please send it to or Further details can also be found on the ATT website at

Richard Wild

Helen Thornley