An agent is refused a task only a main agent can do

What it means

Supporting agents can send a client's quarterly updates, but HMRC do not let them view the client's tax calculation, finalise their tax position or submit their tax return.

What to check

1. Which kind of authorisation the client gave you. A main agent can do almost everything the client can. A supporting agent can only see the client's business and property income.
2. For the tax calculation, the final declaration or the tax return, ask the client to authorise you as their main agent, or ask their main agent or the client to do it.
3. A client can have one main agent and several supporting agents.

How we can help

Ask us if you are not sure which task HMRC refused, and we will tell you what their answer said.

What HMRC have said

Supporting agents cannot view all sources of a client's income, finalise a client's overall tax position, submit a client's tax return or view a client's tax calculation.

See also