Safonau CThEF ar gyfer asiantau
Dysgwch am yr hyn a ddisgwyliwn gennych os ydych yn cynrychioli trethdalwyr, neu’n eu cynghori.
Dogfennau
Manylion
Mae safonau CThEF ar gyfer asiantau yn rhoi arweiniad i chi ynghylch y safon ofynnol sydd wedi’i osod ar gyfer pob asiant – yn enwedig asiantau heb gysylltiad ag unrhyw gorff proffesiynol.
Rydym yn disgwyl safonau uchel sy’n hyrwyddo cydymffurfiad treth gan unrhyw un sy’n cynrychioli trethdalwyr, neu’n eu cynghori.
Updates to this page
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Section 4.3.3 has been updated to reflect the transition from Government Gateway to GOV.UK One Login. Agents must never ask any client to share their sign in details.
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The HMRC standard for agents has been updated with formatting changes and minor clarifications.
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Section '2.3.3 Interaction with clients' has been updated with information about how HMRC treat assignments of Income Tax repayments by a taxpayer to their agent.
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Section 2.3.3 has been updated to clarify the legal position on assignments of Income Tax repayments received after 15 March 2023.
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Section 2.3.3 has been updated to bring the standard for agents into line with announcements made on assignments at the Budget.
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Added translation
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Updated information about the standard expected of agents and the action that will be taken if it is not.
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The updated standard incorporates new requirements for providing advice on tax planning.
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First published.