Revenue Note for Guidance
This section provides that a person acting under the authority of a chargeable person can submit the return required. Such return is treated as submitted by the chargeable person.
A return, which must be submitted under this Chapter, can be prepared and submitted by a person acting on the chargeable person’s authority (effectively an agent).
If the return is prepared and submitted by an agent it will be treated as if it had been prepared and submitted by the chargeable person.
If a return purports to be prepared and delivered on behalf of a chargeable person, it shall be taken as such, unless proven to the contrary.
Relevant Date: Finance Act 2021