HMRC has published new basic guidance for agents, providing an overview of how to inform HMRC of changes to the structure of their business. The guidance covers the communication requirements on incorporation of an agent’s business, on mergers and demergers and moving clients between client lists. The various steps also highlight the need for agent re-authorisation, for example where clients are being moved over from one firm to another.
HMRC has published new basic guidance for agents, providing an overview of how to inform HMRC of changes to the structure of their business. The guidance covers the communication requirements on incorporation of an agent’s business, on mergers and demergers and moving clients between client lists. The various steps also highlight the need for agent re-authorisation, for example where clients are being moved over from one firm to another.
