A change of policy from HM Revenue and Customs (HMRC) will enable informal representatives of elderly and disadvantaged taxpayers like family and friends to deal with tax issues like National Insurance Contributions on their behalf under the “Deemed Consent” Scheme. This scheme will be effective from September 2, 2014.
Representatives of tax payers will be allowed subject to identity checks, to speak to HMRC by phone and request written details of the taxpayer’s record, copies of letters and forms, book a home visit or to ask for duplicate tax returns. HMRC will maintain confidentiality of taxpayers and will only send such written details to the taxpayer themselves.
