The background and latest news on HMRC's tax agent strategy
HMRC is unable to differentiate between agents in business, those acting for friends or family and voluntary sector agents. It has no information about whether or not an agent has a professional qualification. HMRC is interested in developing a system which will identify agents and provide it with information to help know agents in business better. It can then allow trusted agents to self-serve some transactions. The proposals cover:
The new enrolment process and self-serve facility are part of HMRC’s digital development programme.
HMRC is consulting with ICAEW, other professional bodies and also with agents directly to understand the practical implications of its proposals as they are developed.
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HMRC initiated its agent strategy to review the way it works with agents in May 2011 when it issued a consultation document.