TRSM92040 - How to: contents: claim a trust and authorise an agent: contents: claiming a trust and authorising an agent if the trustee is digitally excluded
A digitally excluded trustee can contact the Trusts Helpline if they need extra support to authorise an agent using the digital handshake. The trustee must check that the agent has requested authorisation via their agent services account before contacting HMRC.
The Trusts Helpline will make a referral to HMRC’s Extra Support Team after they confirm with the trustee that they are digitally excluded and the agent has requested authorisation via their agent services account.
The Extra Support Team will then contact the trustee to complete the authorisation request on their behalf.
Please note that digitally excluded trustees do not need to create a Government Gateway account and claim the trust to complete the authorisation process.