In response to feedback from agents, HMRC has posted some further guidance on CIS authorisations on its website. It says that there has not been any change in policy around the support from New CIS for agents, and the problem seems to be that the rules are just plain confusing. The new guidance is as follows:
New CIS Agent Authorisation requirements
Agents can apply to act for a CIS client to conduct business:
- in person, over the telephone or in writing by submitting a 64-8 authorisation
- on-line for which there are two key steps
- registering and enrolling for the PAYE/CIS Online Service
- gaining appropriate authorisations from their client
Agents can demonstrate they have the authority to act for a client by submitting a 64-8. Any...