HMRC would like to thank everyone who has shown an interest in joining the pilot, but there are now enough agents signed up to give HMRC the information needed to start evaluating the pilot in the new year.
HMRC will continue to regularly update this page and the agent representative bodies on developments.
Read more information about the joint initiative on HMRC service delivery
WORKING WITH TAX AGENTS – DISHONEST CONDUCT
11 December 2012
Read about the new legislation that comes into effect on 1 April 2013 - helping HMRC address the behaviour of the small minority of tax agents who are dishonest.
Working with tax agents: dishonest conduct New legislation is due to come into effect from 1 April 2013 that will enable HM Revenue & Customs (HMRC) to address dishonest conduct by tax agents, and issue civil penalties of up to £50,000. It will apply to dishonest conduct on or after 1 April 2013.
The new legislation will align procedures across all taxes and duties administered by HMRC except Customs Duty and tax credits. It will allow HMRC to:
investigate dishonest conduct by tax agents charge civil penalties where there has been dishonest conduct and a person fails to supply information or documents HMRC has requested publish the details of agents who are penalised Tax agents play a vital role in helping our customers to comply with their tax obligations. But there is the need for effective legislation that allows HMRC to properly review and penalise dishonest tax agents to create a fair business environment for everyone. There have been a number of consultations during the development of this legislation and the final version contains more safeguards than the original, including tribunal approval for information requests and appeal rights.
Further guidance will be published on the HMRC website before April 2013.
TAX AGENTS AND ADVISERS – AGENT AUTHORISATION
11 December 2012
A personal representative can now use form 64-8 to authorise an agent to deal with some individual tax affairs for the estate of a deceased person.
Using HMRC forms 64-8 and FBI 2 to apply for client authorisation As a tax agent, adviser or accountant, you must be formally authorised by an individual or a business to deal with HM Revenue & Customs (HMRC) on their behalf. HMRC won't be able to discuss your client's personal or financial information with you if they haven't received this formal authorisation. In most cases getting formal authorisation is straightforward. The easiest way to set up and manage your client authorisations is to use HMRC Online Services. This saves you and your client having to complete paper forms and makes it easier for you to manage authorisations for all your clients online.
CIPP Policy News Journal
12/04/2013, Page 128 of 362
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