Commentary

A3.107 HMRC's tax agent strategy

Administration and compliance

A3.107 HMRC's tax agent strategy

A3.107 HMRC's tax agent strategy

For the latest New Development, see ND.1644.

HMRC's agent strategy aimed to use information held on HMRC systems to identify agents with clients whose filing, payment and compliance levels are significantly below what HMRC would expect1. The aim was to improve standards and compliance by targeting HMRC's support where it's needed. Since then HMRC has published various calls for evidence to raise standards in the tax advice market and issued responses accordingly. On Tax day 2021 the government published a consultation that seeks views on making professional indemnity insurance (PII) compulsory for tax advisers, which would necessarily require a definition for a 'tax adviser'. See ND.1644 for further details of the consultation.

Agent authorisation

HMRC online services includes a secure online agent registration process. As part of the process of supporting tax agents, HMRC has published guidance for advisers on the following:

  1.  

    •     the agent services account

  2.  

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