Taxes Consolidation Act 1997 section 959T

Self assessment by person acting under authority

Section 959T provides that where an agent or other authorised person files a tax return on behalf of a chargeable person, that agent must also make the self assessment, which is then treated as if it had been made by the chargeable person.

• Where a return is prepared and delivered by another person acting under the chargeable person's authority, that person must also make the self assessment required under section 959R.
• A self assessment made by an authorised agent is treated for all purposes of the Acts as if it had been made by the chargeable person directly.
• A self assessment that appears to have been made by or on behalf of a chargeable person is presumed to have been made by that person or under that person's authority unless the contrary is proved.
• The section ensures that agents who file returns also carry full responsibility for the accompanying self assessment, while preserving a rebuttable presumption of authority.