Letter required for limited authorisation
An agent is given limited authorisation to act for a client where the client authorises them to deal with a specific area of their tax affairs only. HMRC has updated its guidance on agent authorisation to include new instructions on limited authorisations. HMRC says that it no longer accepts form 64-8 for limited authorisations and that the client must write to HMRC. HMRC’s guidance sets out the information to include the letter and the address to send it to.
Process for correcting VAT return errors
HMRC has removed references to using form VAT652 in its guidance on how to correct errors in VAT returns. Errors not eligible to be corrected in the next VAT return must now be corrected online through the business’s government gateway, unless the business is exempt from filing VAT returns digitally. Businesses exempt from MTD VAT must notify HMRC of errors in VAT returns in writing. More details can be found in paragraphs 4.5 and 4.6 of VAT Notice 700/45.
Help HMRC improve the agent services dashboard
HMRC would like to conduct research with agents to help identify areas of improvement for the agent services dashboard. The research will include a 45-minute interview later this month or in October, and HMRC is interested in speaking to agents who have and have not used the dashboard. If you would like to participate in the research, please contact the ICAEW TAXwire team by 26 September 2025.
Tax Faculty
This guidance is created by the Tax Faculty, recognised internationally as a leading authority and source of expertise on taxation. The Faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.