To link a client, you must have authority to act for them. This gives you or your agency legal permission to work with us on their behalf.
An authority to act for an individual does not extend to their businesses or other related entities. Authority to act for non-individuals must be given by the members that control the entity.
What is in the authority to act
Your client’s authority to act document must include:
- the intermediaries full name
- the client’s full name, IRD number, a space for their signature and date
- the words “obtain information from Inland Revenue through all channels”
- the authority given to obtain information for a specific tax type (except child support)
- if there’s an agreement to sign on behalf of the client, stipulate this in the authority
- the words ‘and staff/contractors as applicable’ if the intermediary is in the name of an individual.
If a client has been delinked, you need a new authority to act letter or electronic authority before you can re-link them.