Guidelines for agents acting on behalf of taxpayers
A new Tax and Duty Manual – Part 37-00-04B: Guidelines for Agents Acting on Behalf of Taxpayers – summarizes a number of guidance documents for tax agents.
The manual includes the relevant authorization forms to be completed by agents.
This manual outlines procedures for agents acting on behalf of taxpayers. It also provides guidelines for Revenue staff in dealing with agent/client links. The manual replaces TDM Part