With effect from 1 July 2010, tax agents wishing to represent a new client, or add an additional tax for an existing client, must now submit a written letter of authorisation from the client to Revenue. Where a TR1/TR2 containing the agent's details is completed and signed by the client, then a separate letter of authorisation is not required.

Members are advised to ensure that they have the correct authorisation and registration details for their clients in place with Revenue well in advance of tax deadlines.

Full details of the new tax agent authorisation obligations are detailed in Revenue eBrief No. 40/10 which is available here.