If you're an agent sending a tax return on behalf of your client, the tax return must include a declaration to show that your client has agreed that the information is correct and complete to the best of their knowledge and belief.
HM Revenue and Customs recommends that agents remind clients that completion of nomination details in the return to enable a repayment to be sent to a bank, building society or other nominee will be taken to be their formal approval of the nomination.
Agents can print a copy of the information submitted online for their own records.
All returns submitted by agents on behalf of clients must include the following declaration:
"I confirm that my client has received a copy of the information contained in this return and approved the information as being correct and complete to the best of their knowledge and belief."