Electronic signature required for repayment claims

From 6 April 2025 tax agents who submit income tax or PAYE repayment claims on behalf of others and who are nominated to receive the repayment will need to use an advanced electronic signature process to obtain the appropriate authorisation from clients.

In updated guidance HMRC specifies that the advanced electronic signature must:

• be uniquely linked to the person signing the data in electronic form and be capable of identifying them;
• give the person signing sole control of the signature data; and
• be able to detect any changes made to the signature data afterwards.

HMRC states that the agent must keep evidence of signing up to an advanced electronic signature service provider in the form of a headed letter email invoice or confirmation email. HMRC may also ask for evidence of specific clients’ claim authorisation using the new process as part of routine...