23 February 2021
HMRC will be sending out two new information emails to agents this week regarding expiry of client authorisation requests.
One will advise agents that an authorisation request for a client has not been responded to, and will expire in five days.
The other advises that an authorisation request has expired after the twenty-one-day period.
HMRC have provided us with slides setting out more information on these emails together with example screenshots.