Agents operating outside the UK can apply for approval to access HMRC’s agent services account, enabling them to manage customs and tax matters for their UK clients. This process allows overseas agent businesses to obtain the necessary authorisation to use HMRC’s digital services and represent clients on compliance matters. The application requires approval before an account can be established, ensuring overseas agents meet HMRC’s standards for representing UK businesses.
Source: HMRC (GOV.UK) – Read the original