Rebecca Benneyworth provides an in-depth description of the enrolment proposal in the HMRC consultation document on Agent Strategy. Her comments are drawn from a study of the document and information provided at a meeting with Mike Clasper and Brian Redford, attended by a group of agents who were not affiliated to a professional body.
One of the three main aspects of the new HMRC strategy is enrolment for the professional agent. Although some other agents (such as the voluntary organisations) will also enrol under the proposals, the broad intention is that a new “clean” database of paid tax agents who are in business will be created.
Perhaps surprisingly HMRC do not already have much of the information that it is suggested that you p...