HMRC have updated their guidance on “how to access the Income Record Viewer and use the digital handshake if you’re an agent to check your clients pay and tax details, employment history and tax codes”.
The change made is summarised by HMRC as follows:
“The guidance has been updated to include information on how to get authorised using the digital handshake, what your client’s [sic] will need to do to authorise you, including how to get help if your client is digitally excluded, what to do after you’re authorised and what information you will be able to access in the Income Record Viewer.”
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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.
