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HMRC internal manual

Self Assessment Manual

Records: maintain taxpayer record: I filers exception printout

Taxpayers must authorise their agent to file online returns on their behalf. This can be done online but an existing form 64-8 is sufficient authorisation.

The ‘I File Agent Authorisation’ signal is set automatically in the following circumstances

  • The agent is registered and has activated Online Services

And, either

  • A client has given paper authority for the agent to act, that is the 64-8 signal on the SA record is set to ‘Y’

Or

  • A taxpayer, who is registered and has activated SA Online has used the service to authorise the agent to file on their behalf

The computer will check the National Agent Code (Agent ID), of the agent authorised online with information held on the taxpayer’s SA record.

If agent details are already held on the SA record but, exceptionally, the agent codes do not match, a ‘LIST OF TAXPAYERS WHOSE AGENT ID DIFFERS FROM AGENT ID FROM GATEWAY’ printout is sent to the responsible office. In such a case the ‘I File Agent Authorisation’ signal is not set.

The computer system will make a daily check to see if any printouts are needed. However because of the unusual circumstances which will give rise to the printout their receipt in offices is expected to be infrequent.

To avoid the possibility of complaints, it is important that you deal with the printout as soon as it is received. A message will have been sent to the taxpayers electronic mailbox and they will be expecting you to contact them. The taxpayer’s agent may also try to send in the tax return online and this will fail if the correct agent code is not on the record.