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2. How authority to act works

What authority to act means

Giving an agent or trusted helper authority to act means that we’ll be able to talk about your tax affairs with them and they can act on your behalf.

We’ll send correspondence to them and receive communications from them on your behalf. If we need to write to you directly, we’ll send a copy to your agent or trusted adviser.

When given authority to act, a trusted helper or agent can, for example:

  • get information about and discuss your tax affairs
  • request a refund or make a complaint on your behalf
  • represent you during a tax enquiry, review or appeal

Who you can authorise to act for you

You can authorise:

  • an agent, such as a solicitor or accountant
  • a ‘trusted helper’ like a friend or relative

You can choose whether they act for you in all affairs or only for a specific purpose.

You can give more than 1 person authority to act. Let us know about each person separately, and clearly explain what each person will be dealing with on your behalf.