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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Records: maintain taxpayer record: I filers exception printout (Action Guide)

On the day of receipt of the LIST OF TAXPAYERS WHOSE AGENT ID DIFFERS FROM AGENT ID FROM GATEWAY printout, follow steps 1 - 12 below. This guide is presented as follows

  Steps 1 - 3
   
  Steps 4 - 8
  Steps 9 - 12

Initial action

1. Use function VIEW AGENT DETAILS to obtain the details of the agent authorised on the Gateway by entering the Agent Code, shown on the printout under the heading ‘IR Agent ID from Gateway
   
2. Use function VIEW TAXPAYER AGENT DETAILS to obtain details of the agent previously authorised
3. Contact the taxpayer by telephone. (Follow steps 4 - 8). If contact cannot be obtained, issue a letter. (Follow steps 9 - 12)

Contact by telephone

4. Advise the taxpayer that you know they have visited the Government Gateway to authorise (name of agent) to use the Internet Services for Self Assessment to accept information from, and send information to, HMRC on their behalf
   
5. Explain that they have previously authorised a different agent to act for them and ask if they want to change their agent
  If the taxpayer wants the new agent to replace the previous agent
6. Tell the taxpayer they must complete a form 64-8 for the new agent. The form can be obtained from the new agent, or downloaded from the HMRC Website at , or offer to send them one by post
7. Use function TAXPAYER’S NEW AGENT DETAILS to replace the previous agent’s details with the new ones. Note: Make sure you set the 64-8 and Statement to Agent signals to ‘N’ until you receive the new 64-8 form or letter of authority. This will allow the new agent to send in their clients return by Internet
  If the taxpayer wants one agent to send in their return by the Internet but a different agent to act for them generally
8. Explain that for technical reasons we can only hold one agent’s details on the record. That if we put the latest agent details, as authorised on-line, on the record then we will not be able to send any paper output to either agent, such as the twice yearly client’s account information or the statement of account. The taxpayer must tell you which agent’s details they want to be included on their SA record.
  Note: If the taxpayer is concerned because it is near the filing date and they want their return to be sent in by Internet, explain to them that they can send the return by Internet personally as they are already registered for Internet Services for Self Assessment

Contact by letter

  If you are unable to contact the taxpayer by telephone
   
9. Issue a (This content has been withheld because of exemptions in the Freedom of Information Act 2000) and on receipt of a reply
  If the taxpayer wants the new agent to replace the previous agent and sends in a new form 64-8 or signed letter of authority
10. Use function TAXPAYER’S NEW AGENT DETAILS to amend the SA record
  If the taxpayer tells you that they want the new agent to replace the previous agent for all aspects of their affairs but does not send in a new 64-8 or signed letter of authority
11. Amend the SA record to the new agent details using function TAXPAYER’S NEW AGENT DETAILS
12. Do not set the 64-8 signal until you have received a 64-8 or signed letter of authority for the new agent