What authority to act means
Giving an agent or trusted helper authority to act means that we’ll be able to talk about your tax affairs with them and they can act on your behalf.
We’ll send your agent copies of any reminders or notices we send to you. If we need to write to you directly, we’ll also send a copy to your agent or trusted adviser.
When given authority to act, a trusted helper or agent can, for example:
- get information about and discuss your tax affairs
- request a refund or make a complaint on your behalf
- represent you during a tax enquiry, review or appeal
Who you can authorise to act for you
You can authorise:
- an agent, such as a solicitor or accountant
- a ‘trusted helper’ like a friend or relative
You can choose whether they act for you in all affairs or only for a specific purpose.
You can give more than 1 person authority to act. Let us know about each person separately, and clearly explain what each person will be dealing with on your behalf.
Give someone permission to act on your behalf
Use the Authority to act form to authorise someone to act for you in your tax affairs with us at Revenue Scotland. Where there is more than one buyer, each buyer must sign the form.
Authority to act forms:
- Authority to act Land and Building Transaction Tax (LBTT)
- Authority to act Scottish Landfill Tax (SLfT)
We’ll hold this authority until you tell us of any changes. If you no longer want an authorised person to act for you, please contact us.
Last updated