Revenue eBrief No. 264/23
20 December 2023
Guidelines for Agents or Advisors acting on behalf of taxpayers
TDM Part 37-00-04b is updated as follows:
- an updated introduction (paragraph 1),
- a new paragraph 6 about agent/client links for employer payroll clients to include links for ERR and/or global mobility (SARP) agents, and consequential updates in paragraph 17,
- an update to the contact information for Large Corporates Division in paragraph 11, and
- a new paragraph (22) about Anti-Money Laundering legislation to reference that it applies to a number of business sectors including accountants, financial service businesses, estate agents and solicitors.
TDM Part 38-06-01 is updated in paragraph 13 consistent with the updates in paragraph 6 as noted above.