Tax agents can now utilise four different methods to secure client authorisation for representation purposes, including a digital handshake process, the Online Agent Authorisation service, traditional paper-based forms, and direct authorisation through a client’s business tax account. Each method provides a distinct pathway for agents to gain the necessary permissions to act on behalf of their clients within HMRC systems. The guidance clarifies the procedures available to practitioners seeking to establish proper authorisation relationships with their client base.
Source: HMRC (GOV.UK) – Read the original