HMRC has published new basic guidelines on revised procedural requirements for tax agents claiming certain repayments of tax (in nominee capacity). From February 2024, HMRC is to add new nomination sections to form P87 (for claiming tax relief for expenses of employment) and form MATCF (marriage allowance postal application form).
From 26 February 2024, agents using these forms to claim repayments (in their capacity as nominee) on behalf of clients will need to use the updated forms, and will be required to have registered with HMRC for an agent services account and include their agent reference number in the new nomination sections on the forms.
HMRC has published new basic guidelines on revised procedural requirements for tax agents claiming certain repayments of tax (in nominee capacity). From February 2024, HMRC is to add new nomination sections to form P87 (for claiming tax relief for expenses of employment) and form MATCF (marriage allowance postal application form).
From 26 February 2024, agents using these forms to claim repayments (in their capacity as nominee) on behalf of clients will need to use the updated forms, and will be required to have registered with HMRC for an agent services account and include their agent reference number in the new nomination sections on the forms.
