Revenue eBrief No. 201/20

09 November 2020

Guidelines for Agents or Advisors Acting on Behalf of Taxpayers

Tax and Duty Manual (TDM) Part 37-00-04b Guidelines for agents or advisors acting on behalf of taxpayers has been updated to reflect changes to the use of the term “TAIN” and to provide further guidance on administrative practice.

  • Paragraph 1 has been updated to note the updated usage of the abbreviation “TAIN” to mean “Transaction Advisory Identification Number” as well as “Tax Agent Identification Number”.
  • Paragraphs 3, 6, 8, 9, 10 and 11 have been updated to add further clarity on existing administrative practice. 
  • Appendix 1 has been added to provide easy access for agents/advisors to the client link notification forms.
  • Appendix 2 has links to information to assist agents using ROS.