NO - HMRC doesn't tell staff to lie to you about your agent's authorisation
I saw some chat recently on the Any Answers section of AccountingWeb about the way different sections of HM Revenue and Customs responded to the Agent’s Authorisation form. One agent was upset because staff had refused to talk to them on the phone about their clients. The reason was that they didn’t have a 64-8 paper authorisation. They had an online authorisation in place, but HMRC said it only authorised them to file online . “Is it Ok that HMRC staff are told to lie?” one of them demanded.
You can see it here https://www.accountingweb.co.uk/any-answers/is-it-ok-that-hmrc-staff-are-told-to-lie
I can get how frustrating it is. I can get how perverse it
seems. But HMRC will not have told staff to lie.
As I said here, don’t think of HMRC as one unit – it’s more
like a bunch of villages. And at the moment, the villagers keep moving from
house to house as the work moves around. And when we were talking about emailhere, I made the point that each village has its own rules and a lot of these
rules are put in place to protect the punters from fraud.
It’s sad to say that there are some agents around who will
register clients for a tax when it’s not in their best interest, and some agents
who will register people for a tax without them even knowing about it. And you
can have situations – say with bereavement – where people want to talk to HMRC
about something that has a massive personal effect on them – but it’s all part
of a legal process and the law says very clearly who HMRC can communicate with.
When it comes down to agent’s authorisations the two
certainties are that (a) someone working in a process unit will have much less
discretion than the audit officer you spoke to last week and (b) the person you’re
talking to will be at the tail end of a very long process. The decision as to
whether an authorisation can be accepted AND WHAT IT CAN BE ACCEPTED FOR, will
have been made by management, usually in consultation with a Policy Unit. Sometimes
based on a legal interpretation, other times to manage a particular risk.
Sometimes the distinction between a paper form and an online
authorisation will have been agreed at a time when everything online was
regarded as new and risky and a second-best alternative to something with a wet
signature.
On top of this, the move to automate every process and force
punters to use digital by default has created a new level of confusion. At the
theoretical level, the fact that you’re using an online process has changed the
legal basis of the relationship. On a more practical level, HMRC staff can’t
always get as much information out of the new software as they could looking at
a (scanned) paper form. And up until the day I left HMRC, the bigger problem
was that the legacy software we used to do our day-to-day work wasn’t
interacting with the software of the future which was still having the bugs
knocked out of it.
As HMRC’s “Building Our Future” programme got underway, shutting
offices and moving work around the country, we got further and further away
from the managers who had made those original decisions and knew the reasons behind
them. As you took on a new work area, you were left with a ream of procedures
and (if you were lucky) some practical training from an AO – who often knew WHAT
was done, but not necessarily WHY it was done. And since you didn’t own the new
process, you had no authority to change it.
So sometimes it had us scratching our heads. Last week,
working on process A, we could accept agents’ authorisations. This week,
working on process B, we couldn’t. But that’s what a bureaucracy is for – to have
someone higher up the chain making a decision, so that a hundred people further
down the chain don’t have to make a hundred different decisions and maybe get
it wrong.
When it comes to the new software not working, that’s as big
a frustration for HMRC staff as it is for punters (or their agents).
And with the head count cut, and HMRC dealing with more and
more of your problems through call centres – the quicker they can deal with
Charlie’s case, the quicker they can move on to your call.