Revenue eBrief No. 053/25

28 February 2025

Guidelines for Agents and Customers regarding the Agent e-linking process

New Tax and Duty Manual Part 37-00-04c contains information on the new e-linking process for both agents and customers which will be available from 25 March 2025.

The new Agent Link Manager application is an enhancement to digital security,

  • it involves an agent/advisor initiating the linking process online and their client separately actioning the request
  • it provides customers and their agents/advisors with a quick, secure, and cost-effective method to conduct their business electronically with Revenue, and
  • it allows agents/advisors and their clients functionality such as viewing and approving or rejecting link requests.

Customers without a ROS or myAccount registration will continue to be processed under the existing linking rules, i.e. upon submission of the link request by the agent with an attached and signed “Agent/Advisor link notification” form.