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New guidance warns of failure to submit correctly will invalidate repayment claims.
Agents’ customised forms used to submit a tax repayment claim on behalf of a client must meet specific standards of formatting and information. In new guidance HMRC state that failure to do so will invalidate the forms which will be returned unprocessed.
The forms can be a combination of relevant documents such as agent authorisation and repayment claims and may include agreements to terms and conditions or letters of assignment.
The department will accept customised forms that do not meet these standards if they were printed and provided to clients before 26 August 2015 and are received by HMRC before 5 April 2016.
The contract and terms (including fees) between the agent and client should be a separate agreement from the repayment claim. If they are combined in one...
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Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
