HMRC Agent Update 62

19 Oct 2017

The guidance explains that the drafting, preparation and execution of deeds is a ‚ reserved activity‚ under the Legal Services Act 2007 which can only be carried out by an authorised or an exempt person. Members should refer to the guidance if HMRC propose using a deed to settle a client‚ s tax enquiry to ensure they understand the legal implications and whether they need to seek the help of a lawyer.