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, and tax research, register for a free trial of Tolley+™

TAKE A FREE TRIAL NOW

Popular Articles

Personal Tax

Married couple’s allowance

Married couple’s allowanceThe married couple’s allowance (MCA) is only available if one of the two spouses or civil partners was born before 6 April 1935. This means that one member of the couple must be at least 89 years old on 5 April 2024 to qualify for an allowance in the 2023/24 tax year.There

14 Jul 2020 12:13 | Produced by Tolley Read more

Personal Tax

Self assessment ― amendments and corrections

Self assessment ― amendments and correctionsOnce a self assessment tax return has been filed, both HMRC and the taxpayer (or the agent) has the right to make changes to the return. There are different time limits depending on whether it is a correction by HMRC or an amendment made by the

14 Jul 2020 13:37 | Produced by Tolley Read more

Personal Tax

Self assessment ― estimates and provisional figures

Self assessment ― estimates and provisional figuresIf the taxpayer does not have sufficient information to enable them to complete the tax return in the time allowed, they should include either a best estimate or a provisional figure. The taxpayer should not either leave a box blank or enter

14 Jul 2020 13:37 | Produced by Tolley Read more

UU��ֱ��