HMRC will need additional authorisation to discuss SEISS (the Self Employed Income Support Scheme) grants with your accountant if you wish them to do so.
They say this is because the existing process – the 64-8 agent authorisation – was not designed to cover the support provided in response to coronavirus, such as SEISS grants, so the usual taxpayer confidentiality rules apply. How you can give your consent is explained in more detail below.
Before a Self Assessment return is filed:
- SEISS grant information cannot be disclosed to an agent without specific consent from their client.
- written consent is the preferred option for HMRC, although they can record consent if you call on 0300 200 3310.
- written consent should include your name, address, tax reference number (for example your Unique Taxpayer Reference (UTR)) and signature in addition to the name and address of the agent you wish to authorise.
This should be posted to:
National Insurance contributions and Employers Office, HM Revenue and Customs, BX9 1AN.
After a Self Assessment return is filed:
- HMRC can talk to your authorised agent about anything that you entered on your return
- and they can discuss any boxes on a return that have no entry (for example where they know a SEISS grant was paid but the return does not include this)
- where HMRC have corrected a SEISS grant amount following a mismatch between the customer’s SEISS figure and the figure they hold, they can discuss this with your agent too.
Help with the Authorisation to discuss SEISS
Contact me if you need help with this or any aspect of your Self Assessment Tax returns