V16.104 VAT Notes No 4 2013

V16.104 VAT Notes No 4 2013

Authorising agents

As you may know, the law prevents HM Revenue & Customs (HMRC) from releasing any details of your VAT affairs to a third party without your consent. If you would like HMRC to communicate with a representative acting on your behalf, you must provide us with appropriate authorisation.

Unfortunately, if HMRC do not hold an appropriate authorisation they will be unable to answer your representative's enquiry even if you have asked him or her to contact HMRC on your behalf.

If you change your representative you must provide HMRC with a new authorisation to allow

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial