HMRC have updated their guidance on receiving income tax or PAYE repayments on behalf of others to reflect advance electronic signatures. The guidance now sets out which forms it applies to covers the advanced electronic signature process and confirms that handwritten (wet) signatures will only be accepted if the taxpayer is digitally excluded and has discussed this option with HMRC before signing the nomination.
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HMRC have updated their guidance on receiving income tax or PAYE repayments on behalf of others to reflect advance electronic signatures. The guidance now sets out which forms it applies to covers the advanced electronic signature process and confirms that handwritten (wet) signatures will only be accepted if the taxpayer is digitally excluded and has discussed this option with HMRC before signing the nomination.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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