Member Since: 19th Oct 2018
Helen Thornley has a focus on personal and capital taxes. Initially training as an accountant before moving to tax, she worked in practice until her appointment as a technical officer in 2017. She also has an interest in the history of tax.
ATT Technical Officer The Association of Taxation Technicians
20th Jul 2021
I can see the logic of your approach. I don't see it would work for tax staff in general, but I can see how a partner or sole trader might feel differently about the position. I have to say I am personally uncomfortable with the idea but I'm not sure this is something I should be giving a ruling on. It might be interesting to run past the professional standards team at your prof body to see what they say on that one.
20th Jul 2021
Thank you. I think every member who has fed anything back to me on any aspect mentions the digital handshake. We (as in all the prof bodies, not just ATT) are all pushing for something that is actually usable. There's no way I'd have got my previously, largely elderly client base through it remotely - and even if I had managed, I'd have worried about them saving IDs and how to persuade them of the merits of a secure password.
As for the NI driving licence that is a mystery to me too. It has been raised but I can't lay my hands on what came back at the moment. If I can track it, I'll post here.
14th Jul 2021
Re MTD - I have just had a chat with a colleague and I think we can say yes, we are being robust about the concerns members have on MTD for ITSA. If you are an ATT member and you want to say more, then do get in touch via the usual technical inbox.
17th Jun 2021
Thanks. I can understand your comments on timescales. On the feedback point - taking your question as you intend it - you can safely assume I haven't actually received any positive feedback! Occasionally I do get some neutral feedback - the odd person does tell me that they managed it with their clients and it was all fine. But when I said I had received a lot of negative feedback, I meant in terms of volume. I can't think of another topic where I have I had quite as much from quite as many members.
3rd Sep 2020
Yes I'm happy to raise that concern with HMRC.
2nd Sep 2019
19th Jul 2019
Thanks Senga! I did think I might possibly be straying into a bit of gentle bribery and corruption going armed with sweet treats!!
3rd Jul 2019
Following the article above, the ATT and CIOT have been considering the question of what the position is for earlier years and published the following today:
As a further complication, we have learned that the case is likely to go to the Court of Appeal.
12th Jun 2019
Thank you for your comment. I noted in the article that agents are frustrated by lack of access to the PTA and I expected comments about this, and that not all clients wish to or can engage with a PTA. In the meantime, the article only suggests that those clients that can engage, do engage with their PTA. I appreciate that not all clients can, but in the meantime we have to work with what we have got - and we will also continue to keep asking for better services for agents.
As an observation, at an ATT conference yesterday around 80% of the delegates in the room had set up their own PTAs.
12th Jun 2019
Hi, thanks for your comment. My understanding is that it applies to BTA and PTA. According to the PCRT guidance "Except in exceptional circumstances, a member will explicitly file in their capacity as agent".
I have a recollection that this causes a conflict in cases where an agent logs in to the client's software to submit and the client's software will naturally have the client's Gateway credentials in it rather than the agent's, although I don't have a sense of how common that is. I believe that it is also possible for a client to allow an agent access to their BTA as a delegate which may be viewed differently. I will confirm the position with our prof standards team.
Update 12 June: I have confirmed that the advice applies to BTA and PTA.