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Using a tax agent or tax service

Your responsibilities

You remain responsible, under tax law, for any claims, declarations or returns made on your behalf. The Authorisation Forms A1 and A2 advise that:

  • any incorrect claims or returns may be subject to penalty or sanction
  • the necessary documentation to support any refund or claim for credit, allowance or relief, is provided to the agent you appoint
  • details of all sources of income must be provided to the agent you appoint
  • and
  • your agent is required to retain all documentation relating to any refund or claim on your behalf for six years. Such documentation may be requested by Revenue.

Next: Upcoming changes to tax agent authorisations

Published: 07 October 2025 Print this page

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