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Posted Fri, 11 Dec 2020 12:41:29 GMT by Brian M
Do you have to notify HMRC if you appoint a Direct Representative and if this is a requirement how do you officially notify HMRC?
Posted Fri, 18 Dec 2020 15:56:24 GMT by HM Government Admin1
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.

Any response to a question is intended to provide only general information about the topic raised and is based on the relevant legislation and wider framework as applicable at the date the response was published. The responses provided on this forum do not amount to legal advice and those asking questions should consult their own lawyers for legal advice as appropriate.

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