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. This applies to the P87, R40 and Marriage Allowance Transfer Claim print and post forms.

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)

This

Advanced applieselectronic to the P87, R40 and Marriage Allowance print and post forms.

signatures

From 6 April 2025, you will need to use an advanced electronic signature process to obtain the appropriate authorisation from your clients.

This means that you will need to send the completed form digitally to your client for approval. The client will give their approval by using the advanced electronic signature process to sign the nomination.

An advanced electronic signature is a specific type of digital signature that must:

• be uniquely linked to the person signing the data in electronic form and be capable of identifying them
• give the person signing sole control of the signature data
• be able to detect any changes made to the signature data afterwards

You will need to keep evidence of sign up to an advanced electronic signature service provider, in the form of a headed letter or email invoice detailing your company purchase or an email confirming your company has purchased an advanced electronic signature solution. You will need to provide this evidence upon request to HMRC. Claims will not be processed until the appropriate documentation is submitted.

HMRC may also ask you to provide evidence of specific customers’ claim authorisation using the advanced electronic signature process as part of routine compliance checks.