Tax agents and VAT

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note examines the role of a tax agent within the context of VAT, and sets out the steps required in order to become a registered professional tax agent.

What is a tax agent?

A business may appoint someone else to deal with HMRC on its behalf. This person will be acting as a tax agent. An agent can be:

•
a professional accountant or tax adviser
•
a friend or relative
•
someone from a voluntary organisation

Appoint someone to deal with HMRC on your behalf

The agent must meet HMRC’s standard for agents which sets out that agents must act with integrity, professional competence and due care, and behave in a professional manner. This guidance note focuses on the role of a professional tax agent.

Appointing a tax agent

A tax agent can be appointed using the business’ VAT online services account or via a 64-8 form. Businesses should be aware that when completing the 64-8 it is important to ensure all the relevant taxes are authorised, so that

Continue reading the full document

To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+™

TAKE A FREE TRIAL NOW

Popular Articles

Personal Tax

Timing of disposal for capital gains tax

Timing of disposal for capital gains taxDate of disposalThe date of the disposal determines the period in which the gain is subject to capital gains tax (CGT). When the rates of CGT change, the determination of the date of disposal can also affect the rate of CGT that applies to the gain.See the

14 Jul 2020 13:50 | Produced by Tolley Read more

Year-end tax planning

Corporation Tax

Double tax relief

Double tax reliefWhen income arises in a foreign country to a UK resident company and that income is taxable in that foreign country, the UK may give the company relief for the foreign tax by crediting the foreign tax against the UK tax charged on that income. This might include withholding tax on

14 Jul 2020 11:31 | Produced by Tolley Read more

Corporation Tax

Overseas property businesses for companies

Overseas property businesses for companiesOverviewReal estate income is generally taxed where the property is located; the UK tax treaties generally allow the jurisdiction where the land is located to tax income from the land.Therefore, a UK company with overseas property may be subject to tax in

14 Jul 2020 12:22 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax, part of AMS Group Read more

UU��ֱ��