Taxes Consolidation Act 1997 section 959L

Delivery of return by person acting under authority

Section 959L deals with the preparation and delivery of tax returns by agents acting on behalf of chargeable persons.

• A self-assessment return may be prepared and delivered by the chargeable person or by an agent acting under that person's authority.
• Where an agent prepares and delivers the return, it is treated for all purposes as if it had been prepared and delivered by the chargeable person.
• A return that purports to have been prepared and delivered by or on behalf of a chargeable person is presumed to have been so prepared and delivered with that person's authority.
• This presumption of authority stands unless the contrary is proved.