03 November 2023
HM Revenue and Customs (HMRC) has now updated the GOV.UK guidance.
Below are the key updates for this week:
- authorise a tax agent (64-8) - guidance has been updated to explain that if you submit the form 64-8 for self-assessment purposes, your agent can submit your tax returns on your behalf. You are responsible for your own tax affairs, even if you authorise someone to act on your behalf
- create an agent services account - after creating an account, you'll be given an agent reference number. You will need this to receive income tax or PAYE repayments on behalf of others
- find out how to register as a professional tax agent with HMRC - guidance added for agents who charge a fee to submit income tax or PAYE repayment claims on behalf of others, and are nominated to receive repayment on behalf of others
- agreement between an employer and the Department for Education (DfE) - updated employer agreement with a summary of the changes
- receive income tax or PAYE repayments on behalf of others - find out if you need an agent services account (ASA) and an agent reference number to receive income tax or PAYE repayments for other people
- send an income tax relief claim for job expenses by post - information has been added about the criteria for claiming tax relief for expenses.
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