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<p>HMRC's Charter acknowledges that a third party can represent any taxpayer and many individuals and businesses authorise a tax agent to act on their behalf. This is often the case when a taxpayer wishes to determine if they are due a refund.</p><p>HMRC has recently received a report on refund organisations by the Low Incomes Tax Reform Group (LITRG).</p><p>HMRC and LITRG are meeting to discuss how repayment processes could be improved for taxpayers who wish to deal directly with HMRC, rather than use the services of a tax agent.</p><p>HMRC is fully aware of the dangers that tax agents who act inappropriately or unprofessionally pose to both the Exchequer and the clients they represent. Specialist HMRC teams have been set up to deal with poor agent performance. If criminality, rather than negligence or failure to take reasonable care, is found, HMRC will seek to prosecute.</p> |