The Scheme: Agent guidance: Conducting business over the Internet
|CISR19600||Action guide contents|
For an agent to be able to ‘transact’ with HMRC over the Internet concerning a CIS Scheme, that agent must already be enrolled for the PAYE / CIS agent service. Whilst existing PAYE agents at 6 April 2007 will acquire the CIS service by default and will not need to register and enrol again, they will need however to seek a fresh authorisation from their client to conduct CIS business as the original authorisation (Form FBI-2) covered PAYE business only.
Agent’s who wish to perform verifications online, or wish to access the HMRC free filing application on behalf of their client, will need to get their client to notify HMRC of their authorisation. A separate CIS authorisation is required to act on behalf of each client for CIS online. This can be done by:
- Using the Online Agent Authorisation service
- The Client authorising the agent at the Government Gateway (if their client is registered and authorised for CIS)
- Completing the revised FBI-2 (available from the HMRC website). The completed form should be sent to the CIS Subcontractor Registration Team (See CISR97060 for the full address).
This is not the case for existing SA or COTAX Internet agents. They, like new Internet agents, must use ORPA (On Line Portal for Registration of Agents) to obtain an HMRC PAYE / CIS Agent reference. The agent can then enrol for PAYE / CIS Agent services, once the appropriate authorisation has been gained from their client.
Any agent can file a return for a CIS Scheme. This remains the case even where HMRC have no record of an agent acting for a particular scheme. However, such an agent would not be able to correct an error on a return. Nor would they be able to perform any other functions, such as verifying subcontractors, on behalf of the scheme.