Other representatives can act on their clients' behalf for their tax and social policy requirements.
They must have a myIR account.
They can have clients that are individuals or entities.
You can register as 1 or more type of intermediary
If you meet the requirements, you can register as more than 1 type of intermediary.
For example, ABC Accounts is a registered other representative but also meets the requirements to register as a bookkeeper. ABC Accounts have clients they only offer bookkeeping services to, who are linked to a different representative for some tax types. ABC Accounts registers as a bookkeeper in order to be able to link to the clients’ accounts without impacting the other representative link.