Following the decision at Spring Budget 2023 to render void any assignment of a taxpayer’s right to an income tax repayment, HMRC has advised repayment agents to register for an agent services account. Various HMRC guidance notes for tax agents have been revised to note that, from 2 August 2023, agents will need to have an agent services account if they intend to make repayment claims on behalf of clients.
Following the decision at Spring Budget 2023 to render void any assignment of a taxpayer’s right to an income tax repayment, HMRC has advised repayment agents to register for an agent services account. Various HMRC guidance notes for tax agents have been revised to note that, from 2 August 2023, agents will need to have an agent services account if they intend to make repayment claims on behalf of clients.
