4.11 Agent authorisation and personal tax accounts
4.11.1 Agent authorisation
When an adviser starts acting for a person, authorisation needs to be in place to allow the adviser (called ‘agent’ by HMRC) to liaise with HMRC on the person’s behalf and to gain access to his or her self-assessment account online. This authorisation to act on the individual’s behalf is extremely useful in respect of people who are living overseas and who are non-resident, particularly if they live in a country with a poor postal system such that it is difficult to receive HMRC correspondence in a timely manner, if at all (see the example below). An agent in the UK is therefore obviously an advantage for the non-resident.