Coretax changes how a company organises access to tax administration. The management question is who can prepare, check and sign on behalf of the business, including when an employee or adviser changes.
What changed
DJP’s Coretax guidance describes individual access to a company’s tax account through its impersonation feature, alongside assigned roles. Its signing guidance distinguishes preparation from signing authority. A company should review both responsibilities rather than assuming an account login permits every action.
Who should review this
Finance managers, directors and businesses using external tax advisers. This is particularly relevant where one person currently holds all the knowledge or access needed for submissions.
Management actions
Our practical recommendation is to map the people who prepare returns, approve information and sign submissions. Ask your tax adviser to confirm that the configured permissions match that map. Record the handover steps needed when someone leaves, and test the process before a filing deadline.
For example, an outsourced accountant may prepare documents while an authorised company representative signs. The team should establish how errors return for correction and who acts if the signatory is unavailable. This workflow example is an operational suggestion, not a separate legal requirement.
Timing and limits
This sample addresses Coretax’s access model, not a new filing deadline. Check current DJP instructions for the relevant tax period and document type before submitting.
Official guidance: DJP: impersonation and assigned roles; DJP: electronic signing; Coretax manuals and notices.
General business information. Confirm the requirements for your company with a qualified adviser.
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