Businesses that are VAT registered in the UK can authorise an agent to deal with HM Revenue and Customs (HMRC). The correct and up-to-date knowledge of the areas of tax is needed for all tax agents as the HMRC requires high standards to ensure full compliance with tax laws and regulations. Companies should use the VAT53 form to authorise agents or accountants to make changes for a VAT group. HMRC has updated the form to include a new email address to send completed, scanned copies of the form to.
Source: GVC
