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.