Revenue eBrief No. 004/23
11 January 2023
Guidelines for agents or advisors acting on behalf of taxpayers
The Tax and Duty Manual Part 37-00-04b - Guidelines for agents or advisors acting on behalf of taxpayers - has been updated as set out below:
- addition of information on registering as an IOSS intermediary (paragraph 2 and Appendix 3),
- updated contact details for the National TAIN Register (paragraph 3),
- updated guidance for agents of PAYE (only) clients (paragraph 6 and new paragraph 11),
- guidance for registering LPT clients (new paragraph 7) and IOSS clients (new paragraph 9),
- updates to paragraph 8 to reflect the appointment of specialist advisors for one-off transactions (paragraph 8), and
- updates to paragraphs 12, 13 and 14 on electronic signatures and client bank and contact details.