HM Revenue & Customs

I am an agent. Must I have written authority to act for my client?

Most member states will need agents to supply a letter of authority or Power of Attorney so they can submit applications and receive refunds on behalf of their clients. Each member state will publish its own requirements. For the UK HM Revenue and Customs need a hard copy of a letter of authority to be produced to the Overseas Repayment Unit (ORU) in Northern Ireland who process all UK claims.