SolvedDMBM511628 | Customer contact and data security: contact with third parties: how to handle correspondence from third parties: invalid authority for all HoDs except tax credits
From HM Revenue & Customs · Debt Management and Banking Manual
The majority of this manual will be archived on 1 July 2024. If there is content within this manual you use regularly, email [email protected] to let us know.
Action to take where previous correspondence has been received
When post is received from a third party or agent and there is no authority to act or the authority supplied does not contain an original signature, in all cases you should check whether the customer has previously been contacted regarding invalid authority from this third party.
If so, record an IDMS Action history note under ‘Corres In’ and enter a free format note summarising the:
name of the sender
date of the letter
date it was received by HMRC
reason why authority is unacceptable.
You should also include a note to confirm the date of any previous contact with the customer regarding a third party that has no authority. Take no further action.
Exceptions
For any post received that contains a TTP request for a debt less than 10k and which will complete within three months see DMBM512150.
If correspondence is received from either:
an administrator of the estate
an executor
a third party
advising you the customer has died action should be taken in accordance with DMBM511960. All recovery action should cease and the case be transferred to Nottingham Estates and Trusts DMB OU 303600. Correspondence should be redirected to them using the redirection stencil on SEES.
Action to take where no previous correspondence has been received from this agent
Where invalid authority has been received:
make one attempt to contact the customer by phone
advise them a letter has been received from (name of agent) on their behalf but as the authority does not contain an original signature you are unable to deal with the correspondence
advise the 64-8 form (PDF 188kb)$http://www.hmrc.gov.uk/forms/64-8.pdf is available to download from the HMRC website
advise them if any further correspondences are received from this third party without valid authority, you will not deal with it and instead deal directly with the customer.
Where possible deal with the enquiry at this stage with the customer
If unable to make contact by phone:
issue the SEES letter ‘DMSA10 Agent no authority’ for SA or a free format letter for all other heads of duty to the customer advising a 64-8 is required containing an original signature
note the IDMS action history that a letter has been issued
set a Next Action Code to match the existing code with a proposed BF date of ten calendar days after the date of issue of the letter/phone call.
Action to taken where no previous correspondence has been received from this third party
Where invalid authority has been received:
make one attempt to contact the customer by phone
advise a letter has been received from a third party on their behalf but as the authority is unacceptable you will not be dealing with correspondence
advise the customer if any future correspondence is received from this third party without valid authority, we will not deal with it and instead deal directly with the customer.
advise the customer to authorise a third party the customer should send a letter containing:
the name and address of the third party and their relationship to the customer
details of the tax covered by this authority
details of any restrictions the customer may want; for example, they are happy for HMRC to discuss their current debt but not their debt history or payment detail
how long they wish to have the authority in place, if applicable
the customer’s original signature.
If unable to make contact by phone:
issue the SEES letter ‘DMSA20 Third Party No Authority’ to the customer for SA cases and A free format letter for all other heads of duty
note the IDMS action history that a letter has been issued
set a Next Action Code to match the existing code with a proposed BF date of ten calendar days after the date of issue of the letter/phone call.
Power of attorney
Where a customer is unable to directly deal with their own affairs they may decide to provide a third party with authority to act on their behalf. A power of attorney is a legal document whereby a person (the ‘donor’) gives another person (the ‘attorney’ or ‘donee’) this authority. Refer to IDG30431 for more information.
Make one attempt to contact the donee or attorney to request the original document of appointment or proof of appointment.
If unable to make contact by phone:
issue a free format letter requesting original document or certified copy of document
note the IDMS action history that a letter has been issued
set a Next Action Code to match the existing code with a proposed BF date of ten calendar days after the date of issue of the letter/phone call.