Part 7B Third-party providers

Part 7B: inserted, on 18 March 2019, by section 84 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

124B What this Part does
What this Part does

(1)

This Part sets out the classes of persons who—

(a)

may apply to the Commissioner to be listed or approved, or may notify or inform the Commissioner of their status as, a provider of services to other persons in relation to—

(i)

their tax affairs:

(ii)

their social policy entitlements and obligations:

(b)

may be nominated by a person to act on their behalf in relation to—

(i)

their tax affairs:

(ii)

their social policy entitlements and obligations:

(c)

may notify the Commissioner of their intermediary status in relation to certain tax types.

Classes

(2)

The classes are—

(a)

tax agents, see section 124C:

(b)

representatives, see section 124D:

(c)

nominated persons, see section 124F:

(d)

PAYE intermediaries, see sections 124H to 124R:

(e)

tax pooling intermediaries, see sections 124S to 124X:

(f)

approved AIM providers, see sections 124Y to 124ZE:

(g)

RWT proxies, see section 124ZF.

Section 124B: inserted, on 18 March 2019, by section 84 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).