The standard sets out HMRC’s expectations of all individuals and businesses who are tax agents. Tax agents are agents and advisers, based in the UK or in other countries, who are acting professionally in relation to the tax affairs of others. This includes third party agents and advisers, whether acting in respect of UK or offshore tax affairs, and to all dealings they have with HMRC.

Sections of the guidance has been updated to outline the expectations from both HMRC and Agents.

Section 2 of the guidance explains what Agents can expect from HMRC as part of The HMRC Charter and the HMRC agent Policy Statement sets out the service and standard of behaviour that agents should expect when interacting with them.

Section 3 of the guidance sets out the standard that HMRC expects all agents falling under the guidance should meet in accordance with the expectations set out in section 2, this includes agents involved in any capacity in tax planning arrangements, should also meet the expectations set out in section 3.

Section '2.3.3 with information about how HMRC treat assignments of income tax repayments by a taxpayer to their agent.

Section 2.3.3, Interaction with clients' has been updated as follows:

  • from 15 March 2023, assignments of income tax repayments by a taxpayer to their agent will have no legal effect and HMRC will not be bound by them.
  • The concession, where HMRC accepted assignments received after 15 March 2023 as if they were nominations, has now ended. HMRC will not accept any assignment of an income tax repayment received on or after 20 July 2023. Where there is no valid nomination present, HMRC will repay the taxpayer directly
  • In the case of a nomination, a taxpayer remains the person legally entitled to the repayment. HMRC will issue the repayment to the taxpayer’s nominee at HMRC’s discretion. This is different from any contract that the taxpayer may have entered into with the agent
  • The taxpayer may also withdraw their nomination at any time before HMRC issue the repayment. The taxpayer can make a nomination by completing the appropriate authorisation on the return, or the appropriate form.

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