Thank you for your post.
For non-delayed declarations, It is the agents that adds the business to their authorisation prior to making any simplified declarations on behalf of them. For delayed declarations, agents must add clients to their authorisation before the supplementary declaration must be made. Agents must notify HMRC by providing their customer’s name, address and details of their deferment account if it is being used. Before notifying HMRC, agents should ask their principals whether they are eligible to delay declarations as part of the due diligence process. Agents wishing to use their authorisation on behalf of a trader in a direct capacity should ensure the trader is established in the UK.
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