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Revenue news

29 August 2001
Issue: 3822 / Categories:

Filing by Internet for agents

From November 2001, agents will be able to send individual SA100 tax returns and supplementary pages over the Internet on their client's behalf provided that the Revenue holds a form 64-8 for that client. An upgrade to the Revenue's main self assessment computer system will make this possible. In order to do this, the agent will have to register for the service.

Filing by Internet for agents

From November 2001, agents will be able to send individual SA100 tax returns and supplementary pages over the Internet on their client's behalf provided that the Revenue holds a form 64-8 for that client. An upgrade to the Revenue's main self assessment computer system will make this possible. In order to do this, the agent will have to register for the service.

Full guidance on how to register is available on the Revenue website, www.inlandrevenue.gov.uk/e-tax/index.htm. It is necessary to register separately for this service even if the agent is already registered for the Internet service for pay-as-you-earn. Prior to registration, an agent code is required and this is found on the cover sheet of the Self Assessment Clients' Account Information sheets (SA327).

From November, all agents who have registered to use the Internet service for self assessment will be authorised automatically to send an individual client's return over the Internet provided that the Revenue holds a form 64-8 for that client. This includes all forms 64-8 which are currently held, as well as those completed in the future.

From late August until then, each client will need to provide an Internet authorisation for the agent to file on his behalf over the Internet. If a client has previously registered to use the Internet service for self assessment, he will need to visit the Government Gateway and provide the authorisation. Otherwise, he will first have to register at the Government Gateway before providing the authorisation. In either case, the agent will need to tell the client the Gateway agent identification.

After November, where for any reason the Revenue does not hold a form 64-8, clients will continue to be able to register at the Government Gateway and then provide an Internet authorisation.

Agents will need to ensure that the client has signed a hard copy (or electronically signed an electronic copy) of the return to be submitted by the agent over the Internet, and should keep appropriate records to confirm that in the event of any query.

(Source: Inland Revenue website notice issued on 20 August 2001.)

Double taxation conventions

Discussions at official level are to be held in October about a comprehensive double taxation convention between the United Kingdom and Croatia. Representations are invited and should be sent to: Mrs Ann Marsh, Inland Revenue International, Victory House, 30-34 Kingsway, London WC2B 6ES, e-mail: Ann.Marsh@ir.gsi.gov.uk.

The text of the comprehensive double taxation convention between the United Kingdom and Lithuania, signed in Vilnius on 19 March, can be accessed on the Internet at www.inlandrevenue.gov.uk/pdfs/uklithuania_dtconvention.pdf.

A comprehensive double taxation convention between the United Kingdom and the Hashemite Kingdom of Jordan was signed in Amman on 22 July. It is available on the Internet at: www.inlandrevenue.gov.uk/pdfs/ukjordan_dtconvention.pdf.

The conventions with Lithuania and Jordan will not enter into force until both countries have completed their legal procedures.

(Source: Inland Revenue press release dated 31 July 2001.

Issue: 3822 / Categories:
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