HMRC has taken steps to make it simpler and quicker for informal representatives of taxpayers who are disabled or disadvantaged to act on their behalf in communications to HMRC about their income tax, with its announcement of a 'deemed consent' approach for this category of taxpayer.
Previously, friends and family who wanted to make enquiries or provide information on behalf of people who could not communicate with HMRC themselves, either verbally or via written authority, were only able to do so via submitting special requests in advance.
The new approach, announced on 12 November is primarily aimed at taxpayers' representatives who are looking to help the vulnerable and incapacitated, HMRC said. They are now able to make calls relating to income tax matters through the taxes helpline where a caller is seeking to provide information to HMRC, or obtain it for someone who is not able to do so themselves, and also unable to inform HMRC that they wish someone to act on their behalf.
Uunder the new system no information will be sent directly to the caller, but will always be sent to the original taxpayer, which HMRC said was to ensure it met data protection requirements. A representative can only receive taxpayer copies if the proper authority is granted and by filling in a 64/8 form.
An HMRC spokesman said: 'In order to help vulnerable customers - including those that are unable to contact HMRC themselves - it is now possible to instruct a representative to inform HMRC of important changes or request certain tax information. Any information provided by HMRC will be sent to the taxpayer directly rather than the intermediary, ensuring the information remains secure.'
The Low Incomes Tax Reform Group (LITRG) welcomed the switch to a 'deemed consent' approach as 'simple and effective' and said it had long been campaigning for improvements to the previous 'antiquated and cumbersome' system for processing security and authorisation which it said involved onerous form filling, confusing security passwords and long delays.
Anthony Thomas, chairman of the LITRG, said: 'This will not only reduce the administrative burden on HMRC and taxpayers but will be especially comforting to those who may not speak English as their first language, are suffering a disability, mental health issue, recent bereavement, or simply struggle to understand their tax duties.'
Informal representatives can speak to an adviser on the phone on behalf of the taxpayer to request written details of the taxpayer's record, duplicate tax returns, copies of letters and forms and book a home visit. They are required to provide details of the taxpayer's name, address and NI number and must also declare their own name and the relationship to the taxpayer they are helping.
Currently the service is only available for income tax queries, and it not yet known whether it will be extended to cover queries on tax credits, child benefit and National Insurance.
Thomas said: 'While we very much welcome this initial step, we hope it will not stop there, and that HMRC will learn from other departments such as the DWP where deemed consent already works well.'
