HMRC have updated their guidance:
- How to get authorised to act as a tax agent on behalf of your clients; and
- Agent authorisation: apply using HMRC paper forms.
Information on form FB12 has been removed because only form 64-8 is now needed to authorise an agent.
See also Claritax News – Agent authorisation forms – updated HMRC guidance.
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Income Tax is a substantial single-volume guide to all the income tax issues commonly faced by most accountants and tax practitioners.
