I have a new client who needs to complete a Self-Assessment Return for 2019/20. This is because she will shortly start to receive material rental income from letting out her main / only UK property.
The lady is in her early 70’s, not particularly IT literate and is now abroad until August.
She has never submitted a Self-Assessment Return before and therefore does not have a UTR. She has never used an accountant before. She wants me to handle all her tax affairs as her Agent. She spends approximately half the year in an EU country and is currently abroad. As indicated above, she now does not have a permanent UK address as her main property is about to be let. In the future when back in the UK, she plans to stay with her sister at her sisters UK address.
Guidance please on the following:
1. Register for Self-Assessment: She wants me to register her for Self-Assessment in my capacity as her Agent. Can I do this?
2. Agent Authorisation: I cannot yet request Agent Authorisation due to 1. above.
It appears as if I’m in a ‘chicken and egg’ situation.
Please advise the best way to proceed.