Authorising an agent to deal with your tax affairs

This guide covers authorising paid agents, such as a professional accountant or tax adviser. There’s a different way to appoint a friend or relative to deal with HMRC on your behalf.

How to authorise an agent

Your agent will tell you how they want you to authorise them.

Depending on which tax services you and your agent use, there are different ways to give your agent authority, including:

• the digital handshake — where your agent sends you an email with a link

• online agent authorisation ­— where your agent submits a request to HMRC, we then send you a letter with an authorisation code and you give the code to your agent

• through your business tax account for certain taxes — after you’ve registered for the tax and added it to your business tax account

• paper forms ­— ‘Authorising‘64-8 Authorising your agentagent’ 64-8’ form or letter of authority

Check all the ways tothat authorise an agent can be authorised for the tax services you need.

If your agent submits your tax return, you must check the information and let them know it’s correct before they submit it to us.

If you’re an agent

You’ll be asked for your 6-digit Self Assessment, PAYE or Corporation Tax agent code.

If you do not have one, get an agent code or reference number when you register and get authorised as a tax agent to deal with HMRC.

What an authorised agent can do on your behalf

SelfConstruction AssessmentIndustry Scheme

IfWhen authorisingauthorised, your agent can access your returns, subcontractors’ income and deductions.

Find out more about the Construction Industry Scheme.

Corporation Tax

When authorised, your agent will:

• gain access to your company and financial information

• be able to update the company communication and contact details

Find out more about Corporation Tax.

PAYE — Employers

When authorised, your agent will have access to your employees’ personal and financial information.

Find out more about employers’ PAYE.

PAYE — Individuals

By submitting the ‘64-8 Authorising your agent’ form for Individual PAYE purposes, your agent can access:

• who you have worked for in the past
• taxable benefits such as medical insurance and company car information
• pensions
• your PAYE involvement start and end dates

Self Assessment

When purposes,authorised, your agent can:

• submit tax returns on your behalf

• make claims for tax relief in your tax returns

• discuss your current and previous tax returns with us

• view and change your details, such as sources of income

• provide bank details to us when repayment is due

• view and submit your updates (income and expenses)

• finalise your overall tax position

• view your calculations and amounts owed and paid

• cancel your Self Assessment registration

Your agent can also access your Self Assessment details, such as your:

• name

• address

• National Insurance number

• Unique Taxpayer Reference

Before you authorise an agent you must first register for Self Assessment. If you already have a Self Assessment account you can use the 64-8‘64-8 Authorising your agent’ form to authorise an agent.

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Tax credits

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For joint tax credit claims both claimants need to sign this form to authorise your agent.

VAT 

ByWhen submittingauthorised, ‘Authorising your agent 64-8’ form for VAT purposes your agent can (in writing or by telephone only):

• discuss your VAT with us

• sign paper documents on your behalf

• view, change and submit your VAT details 

• view your VAT payments and liabilities

• cancel your VAT registration 

• appeal a late submission or late payment penalty

Your agent can also access your: 

• VAT registration details, such as your business and contact details 

• submitted VAT Returns 

• VAT Return calculations 

• amounts owed or paid 

Construction

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Bycannot submittingauthorise ‘Authorisingan your agent 64-8’through forman foronline Constructionservice Industryor Scheme purposes, your agentbusiness cantax access your returns, subcontractors’ income and deductions.

Find out more about the Construction Industry Scheme.

Employers’ PAYE

By submitting’ Authorising your agent 64-8’ form for employers’ PAYE purposes, your agent will have access to your employees’ personal and financial information.

Find out more about employers’ PAYE.

Complete form 64-8 Authorising your agentaccount

Unless you can authorise an agent for a specific tax using an online service or the business tax account, use form 64-8.

Use the following‘64-8 instructionsAuthorising whenyour completingagent’ andform.

When sendingfilling in your form.form:

• make Thissure willthat helpyou usare tousing processthe ‘64-8 Authorising your requestagent’ quicklyform
• make andsure avoidthe unnecessaryinformation delaysis duetyped toor errors.written Whenclearly completingon yourthe form:
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  • makeprovide surethe the ’Authorisingcorrect your agent (64-8)’ iscodes usedfor the relevant tax regimes, for example PAYE XX1111
  • do not include a covering letter unless it contains essential information that is necessary to process the form — this information must be included in a letter
  • do as you must not write anything on the form outside the boxes
  • make sure the information is typed or written clearly on the form
  • do not provide any additional information in the form fields other than the requested information — for example, in the ‘Agent code (SA)’ field only include the correct agent code for Self Assessment, consisting of 6 characters 1111XX
  • do not strikethrough any unused boxes or make any scribbles in the margin of the form
  • provide the correct agent codes for the relevant tax regimes, for example PAYE XX1111

  Download the form

  64-8 Authorising your agent (64-8) form

  PDF, 1.01 MB, 3 pages

  This file may not be suitable for users of assistive technology.

  Request an accessible format.

  If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

  .

  You need to:

  1. Download and save the form on your computer.

  2. Open it using the latest free version of Adobe Reader.

  3. Fill in the form on screen then print it, or print the form and fill it in.

  4. Sign the form.

  5. Post it to HMRC, using the postal address shown on the form.

  Giving agents limited authorisation

  If you want to authorise an agent to deal with a specific area of your tax, but not act as a full tax agent on our records, this is called limited authorisation.

  An agent with limited authorisation can:

  • talk to HMRC and answer any questions on your behalf
  • help you to fill in forms

  They will not have access to your tax online.

  To give an agent limited authorisation to help deal with your tax, write to HMRC.

  National Insurance contributions and Employers Office
  HM Revenue and Customs
  BX9 1AN

  The letter of authority must include:

  • your name and address
  • your tax reference number, for example your Unique Taxpayer Reference (UTR)
  • the name and address of the agent you want to authorise
  • your signature

  If you cannot sign the letter of authority, you’ll need to contact the relevant department at HMRC or get someone to do it for you.

  We no longer accept the ‘64-8 Authorising your agent’ form to request limited authorisation to act on behalf of an individual or business.

  Change or remove authorisation

  Change or remove your tax agent’s authorisation if you no longer want them to manage your affairs.