HMRC have updated the following guidance:
- Apply for an agent services account – “Apply for an agent services account (ASA) to register with HMRC as a tax adviser and use certain HMRC services” – The guidance has been updated to reflect the legal requirement for tax advisers who interact with HMRC on behalf of clients to register for an agent services account.
- Check if you meet HMRC’s conditions to register as a tax adviser – “Check if you meet the conditions to register with HMRC and interact on behalf of your clients” – Information has been added to tell both UK-based and overseas businesses how to register with HMRC as a tax adviser. Further detail has been added to help businesses identify their relevant individuals, as well as examples of the types of evidence that may be required for anti-money laundering checks.
Related content from Claritax Books
In Taxpayer Safeguards – Rights and Protections for Individuals, written by the late Robin Williamson and now updated by Keith Gordon, the authors explore the whole spectrum of protections available to individual taxpayers.
