Filing by Internet - the ITSA Internet Service for Agents
This article will be featured in "Working Together" issue 6, at the end of August 2001.
Filing by Internet - the ITSA Internet Service for Agents
From November, agents will be able to send individual SA100 Tax Returns and supplementary pages over the Internet on their client's behalf provided only that the Revenue holds a form 64-8 for that client. An upgrade to the Revenue's main SA computer system will make this possible. In order to do this the agent will have to register for the service.
Prior to November, from late August, agents will be able to use the service but only if each client provides an Internet authorisation (see below) for the agent to file on his or her behalf over the Internet.
How do agents register for this service?
Full guidance is available on the Inland Revenue website www.inlandrevenue.gov.uk/e-tax/index.htm
on how to register as an agent to use the new service. You will need to
register separately for this service even if you are already registered
for the Internet Service for PAYE. Prior to registering you will need
to know your Agent Code. The easiest place to find this is on the cover
sheet for the Self Assessment Clients' Account Information sheets (SA327).
But if you have any difficulty you should either ask your local Tax Office
or you can telephone the E-Business Helpdesk on 0845 60 55 999.
What do clients need to do?
What action needs to be taken by your clients will depend on when you as an agent want to use the service.
- From November all agents who have registered to use the Internet service for Self Assessment will be automatically authorised to send an individual client's return over the Internet provided 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 or her behalf over the Internet. If your client has previously registered to use the Internet service for Self Assessment they will just need to visit the Government Gateway and provide the authorisation. Otherwise they will first have to register at the Government Gateway before providing the authorisation. In either case you will need to tell the client your agent Gateway Agent ID.
- After November, where for any reason the Revenue does not hold a form 64-8, your client will still be able to register at the Government Gateway and then provide an Internet authorisation.
If you haven't sent the Inland Revenue completed forms 64-8 for all your clients you may wish to do so now, so that after November you can use the Internet service to send in your clients' Tax Returns, without needing them to authorise this on the Government Gateway. Existing stocks of form 64-8 can continue to be used as the Revenue has decided that the form does not need to be redesigned.
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 are advised to keep appropriate records to confirm that in the event of any query.
| Home | ||||
