Revenue eBrief No. 336/24
31 December 2024
Part 37-00-04b Guidelines for Agents or Advisors acting on behalf of taxpayers
Tax and Duty Manual Part 37-00-04b - Guidelines for Agents or Advisors acting on behalf of taxpayers has been updated as follows:
- Section 4: Reference to A2 authorisation form removed.
- Section 7: Updated to reflect the changes to the Agent/Client linking process from 1st January 2025.
- Section 11: Reference to A2 authorisation form removed.
- Section 14: Updated to reflect changes to rules for agents receiving client refunds directly to their own account.
- Appendix 1: Link to A2 Authorisation form has been removed.