I know many of you already make use of the Agent Account Manager team, but if not, you can read about them on page 13 of the latest edition of Agent Update and register for the service if you haven’t already.
They work closely with Specialist Agent Managers to establish trends and widespread issues and one of the most recent common problems the team have dealt with is around the rejection of customised repayment claim forms (also known as Deeds of Assignment).
In August 2015 HMRC published new guidance regarding changes to the criteria for using unofficial forms to claim repayment on behalf of your clients and below are some tips to help you help us.
- The contract and terms between you and your client should be a separate agreement from the repayment claim.
- We require two separate signatures from the client. One for the contract and terms section and another for the repayment claim and assignment section.
- Ensure you have a 64-8 in place.
- Check with the client if a Deed of Assignment is already in place with another agent as we would require a letter revoking the previous agreement before your submission.
Please do check your claim form meets the criteria before submitting them to HMRC to avoid delays.