Tax agents and VAT

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note examines the role of a tax agent within the context of VAT, and sets out the steps required in order to become a registered professional tax agent.

What is a tax agent?

A business may appoint someone else to deal with HMRC on its behalf. This person will be acting as a tax agent. An agent can be:

•
a professional accountant or tax adviser
•
a friend or relative
•
someone from a voluntary organisation

Appoint someone to deal with HMRC on your behalf

The agent must meet HMRC’s standard for agents which sets out that agents must act with integrity, professional competence and due care, and behave in a professional manner. This guidance note focuses on the role of a professional tax agent.

Appointing a tax agent

A tax agent can be appointed using the business’ VAT online services account or via a 64-8 form. Businesses should be aware that when completing the 64-8 it is important to ensure all the relevant taxes are authorised, so that

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