| Home > Tax News > Business Tax > Agent authorisation - multiple and specialist agents |
| Agent authorisation - multiple and specialist agents |
 |
 |
|
HMRC have published additional guidance regarding the authorisation of multiple and specialist agents.
Following the revision to the form 64-8 (Agent authorisation) in 2006, HMRC have been asked for clarification regarding a number of situations which do not appear to be dealt with by the new form, such as where a client has multiple agents for the same tax regime, or where an agent is appointed solely for a specific transaction. The guidance indicates that, in most cases, the client will need to authorise the agent(s) by way of a letter to HMRC, explaining the respective responsibility of the agent(s). The reverse of form 64-8 states “If you have more than one agent (for example, one acting for the PAYE scheme and another for Corporation Tax), please sign one of these forms for each.” But what happens when two agents act for one client on different aspects of the same tax regime? HMRC acknowledge that it is not unusual for an accountant who is dealing with the day-to-day self assessment matters to sub-contract enquiry work to a self assessment enquiry specialist. Businesses may decide to use more than one agent to handle different aspects of their VAT or employer PAYE affairs too, for example with one agent handling the day-to-day VAT matters and another dealing with a VAT appeal. HMRC's internal IT systems are not set up to send different types of outputs to multiple agents, and that sort of customisation is unlikely to become available in the near future. Therefore, manual arrangements are in place to deal with multiple agents, to ensure that existing client/agent data is not removed from all the IT systems by the appointment of a specialist agent to carry out a specific task. In practice, this guidance means that taxpayers should notify HMRC in writing and specify which matters may or may not be disclosed to the specialist. Link HMRC guidance: Agent Authorisation - More Information
|
|||
|
About The Author  Sarah Laing Sarah is a Chartered Tax Adviser. She has been writing professionally since joining CCH Editions in 1998 as a Senior Technical Editor, contributing to a range of highly regarded publications including the British Tax Reporter, Taxes - The Weekly Tax News, the Red & Green legislation volumes, Hardman's, International Tax Agreements and many others. She became Publishing Manager for the tax and accounting portfolio in 2001 and later went on to help run CCH Seminars (including ABG Courses and Conferences). Sarah originally worked for the Inland Revenue in Newbury and Swindon Tax Offices, before moving out into practice in 1991. She has worked for both small and Big 5 firms. She now works as a freelance author providing technical writing services for the tax and accountancy profession. |
|||
|
Article Added Thursday, 29 March 2007 | 939 Hits |
|||
Tax Insider Lite
Each month our tax experts reveal FREE tax strategies to help minimise your taxes. Get Tax Insider Lite:
Tax Books
BOOK OF THE WEEK
Tax Planning 2012/13
BOOK OF THE MONTH
Dealing with HMRC Investigations 2012/13
PROUDLY SUPPORTING
