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Taxes Management Act 1970: Primary legislation governing tax administration and management in the UK, including provisions for tax agents and representatives

Finance Acts: Annual legislation that implements changes to tax law and administration, containing varying provisions relevant to tax declarations and authorizations

Income Tax Act 2007: Primary legislation governing income tax in the UK, including provisions for tax declarations and representation

Data Protection Act 2018: Legislation governing how personal data must be handled and protected, relevant for sharing tax information with authorized representatives

UK General Data Protection Regulation: Post-Brexit data protection framework establishing rules for processing personal data, including sensitive tax information

Professional Conduct Rules (PCRT): Standards and guidelines for tax agents and advisers, establishing professional conduct requirements when acting as authorized representatives

HMRC Standards for Agents: Specific requirements and standards set by HMRC for tax agents and representatives acting on behalf of taxpayers

Common Law Agency Principles: Legal principles governing the relationship between principal and agent in English law, applicable to tax representation

Powers of Attorney Act 1971: Legislation governing the creation and scope of powers of attorney, which may be relevant for tax representation arrangements

Form 64-8 Regulations: HMRC's specific requirements for authorizing a tax agent, including formal documentation and procedures

Money Laundering Regulations 2017: Regulations governing anti-money laundering requirements, including due diligence procedures for tax agents and representatives