Receive Income Tax or PAYE repayments on behalf of others

This guidance applies to you if you charge fees to submit Income Tax or PAYE repayment claims on behalf of others and you are nominated by them to receive the repayment.

FromYou 26 February 2024, you will need to register with HMRC for an agent services account and include your details in the nomination section of the relevant claim form to receive the repayment.

The details must include your:

• agent reference number (given to you after you’ve created an agent services account)
• name and address (which must match your agent services account details)

Updatesobtain tothe forms

Inappropriate earlyauthorisation Februaryfrom 2024,your newclients.

An versionsadvanced ofelectronic thesignature followingis formsa willspecific betype madeof available:digital signature that must:

• formbe P87
• Marriageuniquely Allowancelinked printto andthe postperson signing the data in electronic form

The newand versionbe capable of identifying them

You orwill after:

• 26need Februaryto 2024,keep theevidence P87of andsign Marriageup Allowanceto claiman formsadvanced doelectronic notsignature haveservice aprovider, completedin nominationthe sectionform andof a validheaded agentletter referenceor number
• 30email Aprilinvoice 2024,detailing theyour R40company formpurchase doesor notan haveemail aconfirming completedyour nominationcompany sectionhas andpurchased aan validadvanced agentelectronic referencesignature number

Anysolution. P87You orwill Marriageneed Allowanceto claimprovide formsthis receivedevidence afterupon therequest 26to FebruaryHMRC. 2024Claims will thatnot arebe notprocessed inuntil the newappropriate formatdocumentation willis not be processed.submitted.

YouHMRC shouldmay continuealso to submitask theyou existingto P87provide andevidence Marriageof Allowancespecific formscustomers’ untilclaim authorisation using the newadvanced oneselectronic aresignature madeprocess available.as part of routine compliance checks.