Contrary to guidance received previously, agents who are already authorised to clients for PAYE will not now be automatically authorised to act for CIS purposes.
The news is slowly reaching tax agents that they are now expected to complete a separate authorisation. This is either by filing a paper FBI-2 agent authority form or else completing registration online. Whilst the latter option is generally more convenient, a software glitch means that it will not be possible if your tax office identification number starts with 0, and you will instead have to trust the post.
The need to re-authorise is blamed variously on:
- Paye/CIS data not yet linked up
- A decision from above
- The provisions of the Data Protection Act!
The latter is most possibly the cause, which means that...