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There are some safeguards built into the rules for certain third parties. After lobbying from various bodies there are special rules for solicitors and barristers, and tax advisors and auditors.
HMRC has finally conceded that from time to time someone other than a tax advisor, say a friend or family member, can help you with your tax affairs. But in these days of data protection there...
HMRC has updated its guidance for clients using Form 64-8 to authorise agents to act on their behalf.
HMRC has launched a tax agents’ blog aimed at improving the way the department works with tax advisors. Is this something that you should add to your reading list?