On 1 November 2024 HMRC published a new handbook for agents acting on behalf of their clients in tax matters.
The handbook contains information to help tax agents and advisers; find guidance, use HMRC’s services and contact HMRC.
HMRC is trialling this manual as an alternative to the collection of linked guidance on the tax agents and advisers: detailed information page. It covers:
- About agents and HMRC – An overview
- Appeals and penalties – How appeals, tribunals and penalties work.
- Compliance checks – Information about processes, factsheets and guidelines for compliance.
- Contacting HMRC – How to check service levels, forums, contact HMRC and raise complaints or issues.
- Guidance help – Tips for navigating guidance and using search, email alerts, feedback and archives.
- News and support – How you can keep up-to-date with latest news and information from HMRC.
- Services and registering – Links to services, how to register and what to do if your agent business changes
Tax agents have the right to represent their clients in appeals and penalty proceedings, ensuring that their clients’ interests are effectively advocated.