HMRC has now completed the work it has been doing on revising guidance for agents by publishing two final pieces of guidance.
HMRC has now published guidance for agents who change the legal entity through which they are operating. The new guidance covers situations such as a change from sole trade to partnership, incorporation, and a merger with another firm.
In the past, HMRC has sometimes agreed to move client authorisations from one agent code to another. GDPR requirements mean that this is no longer an option. It is necessary to register any new legal entity as an agent with HMRC. New authorisations to act must also be obtained from clients.
How to register your client for a tax service as an agent explains the different ways in which agents can register a client for a new tax. It lists those taxes where the agent can do this in advance of being authorised as an agent. For some taxes, such as capital gains tax property reporting and plastics packaging tax, the registration can only be done by the client. There is scope for further improvements to this page, such as making it clear that when registering a client for self assessment the online SA1 can be accessed by agents using their credentials.
HMRC has also published guidance which is aimed at clients:
- How to choose a tax agent
- Appoint someone to deal with HMRC on your behalf
- Authorise an agent for taxes that use the digital handshake
- Authorise an agent for certain taxes through your business tax account
- Change or remove your tax agent's authorisation
The Tax Faculty welcomes feedback on this guidance. Please email firstname.lastname@example.org.
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