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What an authorised agent can do on a client’s behalf
HMRC have enhanced the letters they will be sending to customers when they authorise an agent to act on their behalf via the Online Agent Authorisation service.
The changes are designed to make it clearer to customers what actions an agent will be able to carry out for them, once authorisation is complete and the following has been added to the letter:
What an authorised agent can do
They’ll be able to deal with your tax for you, including:
- Exchanging information with us about your tax
- Filing your Self Assessment tax returns
- Making claims for tax relief in your tax returns
- Providing bank details so we can pay back any tax if you’ve paid too much. This includes the ability to nominate someone else’s bank account rather than your own.
The letter also now reinforces the fact that the customer remains responsible for their own tax affairs with the addition of the following paragraph.
Even if you use an agent, you’re still legally responsible for your own tax.
This means you must:
- Check and confirm in writing to your agent — that each Self Assessment tax return your agent submits on your behalf is correct and complete to the best of your knowledge before they send it to us.
- Pay the tax you owe on time.
The changes to the letter will take effect from later in September. We hope you find it helpful to have advance notification of these changes.
Income Tax — basis period reform
HMRC has been working on creating more awareness for the basis period reform changes from April 2024.
In February 2024, HMRC will be sending our unrepresented customers a mailshot which will give information on the basis period reform changes and signpost them to the support available to help with the changes.
HMRC will also be releasing a basis period reform YouTube video that will help our customers with the changes and highlighting what support is available.
Further guidance on Income Tax: basis period reform is available on GOV.UK.
Changes to Corporation Tax reminders, statements and receipts
From September the following Corporation Tax letters will no longer be issued:
- CT205/A return reminder
- CT608 instalment payment reminder
- CT207 interest statement
- CT209 payment receipt
From October HMRC will also stop sending the CT603A agent list of issued notices to deliver Company Tax return (customers will still receive the CT603 notice to file).
HMRC will also trial no longer sending CT208 reminders before they stop sending them permanently. The trial runs from September until January 2025. HMRC will monitor the effect and stop the trial if they see a negative impact on our customers or process. The letters to be trialled are:
- CT208 PR1 payment reminder
- CT208 PR2 return and payment reminder
- CT208A PR2 return and payment reminder agent copy
Further guidance is available on GOV.UK at:
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