ARTICLE · 10 SEPTEMBER 2013

Weekly Tax Update – Monday 2 September 2013

Smith & Williamson

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On 28 August HMRC updated the ATED forms following feedback they have received.

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Smith & Williamson

1 GENERAL NEWS

1.1 ATED forms

On 28 August HMRC updated the ATED forms following feedback they have received. Unfortunately the new form does not seem to have dealt with all of the practical difficulties previously highlighted to them. Nevertheless the following points may be of interest:

The help icon for agent authorisation has the following text

Agent authorisation

Agents acting on behalf of a client in relation to Annual Tax on Enveloped Dwellings (ATED) and who wish to exchange and disclose information with HM Revenue & Customs (HMRC) must make sure HMRC has received their client's authority to do so, otherwise HMRC will be unable to enter into any correspondence with the agent. You should ensure that there is a clear and express authorisation from your client. This can be supplied in electronic format (via email or in the return) or by letter.

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