HMRC’s agent strategy

I write to give you my views on HMRC’s consultation document on their ‘agent strategy’.

My first reaction is one of suspicion. That said I recognise that modern technology allows for a more integrated tax system and it does make sense for competent agents to participate in managing their clients’ tax affairs at least to the extent of being able to amend PAYE code numbers and so on.

John Whiting wrote an article in the July edition of Tax Adviser which referred to matters that must be examined carefully and settled such as who is responsible for PAYE codes being correct and so on. No doubt many such important practical points will emerge that will be given attention.

My larger concern is the requirement that in order to continue to practise in the field...