HMRC’s Tax Agent Handbook is a consolidation of the guidance and services on Gov.UK that agents will need to be able to interact with HMRC. It needs to be read alongside HMRC’s Standard for Agents which outlines their expectations when a client is represented by an agent.
The following additions have been made:
- A section 'GOV.UK resources for agents' has been added that includes manuals, forms, toolkits, webinars and accessing archives;
- A section 'Online services for agents' has been added that includes information on service availability and issues, the Agent Services Account, the HMRC online services for agents account, PAYE and Self-Assessment for agents online services, calculators, Income Record Viewer and the HMRC App;
- Within the section ‘Keeping up to date’ a link has been added to the Trust and Estates newsletter. This gives trusts and estates practitioners the latest news, updates and guidance on Inheritance Tax and trusts;
- A section 'HMRC agent escalation and resolution services' has been added which includes information on HMRC service dashboard for agents, ‘where's my reply’ for tax agents, personal tax query resolution service for agents and the Agent Account Managers service
The Handbook has also updated:
- The ‘Contacting HMRC’ section has added information about HMRC online, HMRC's digital assistant, more helplines frequently used by agents on behalf of clients and information on updating tax agent contact details;
- The ‘Complaints, appeals and penalties’ section has added 'complaints' information and the steps to take before complaining
For Bookkeepers
ICB welcomes this collection of guidance and points members to the ‘Help make this handbook better’ part towards the top of the Handbook. This is your opportunity to help HMRC improve the Handbook by completing a feedback survey. This will allow you to rate the product, suggest changes or request other content or links to be included.
