Before you start

You will need an agent services account to access the Income Record Viewer.Viewer online service.

If you do not have an agent services account you will need to docreate the following:

1. Register to use an agent services account.
2. Create your agent services account.

There’s a different way to apply for an agent services account if you’re not based in the UK.

GetWhat authorised using the digital handshake allows you to do

ReadThe the guidance on how to get authorised using the digital handshake soallows that you canto access your client’s information in the Income Record Viewer.

EachIt ofdoes not give you authority to act on your clientsclient’s will:behalf when contacting HMRC by telephone, webchat or post.

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  You towill givestill youneed authorisationa tovalid accessform their64‑8 informationor inOnline theAgent IncomeAuthorisation Recordto Viewerdiscuss andtheir acttax onaffairs theirwith behalf,HMRC.

  Get authorised using the digital handshake

• only

  Find needout how to authoriseget youauthorised once using the digital handshake toso that you can access your client’s information in the Income Record Viewer

• Viewer.

  Each client will need to useaccept theiryour personaldigital Governmenthandshake Gatewayrequest userbefore IDyou andcan passwordaccess totheir loginformation in andthe Income Record Viewer.

  Your clients can accept your digital handshake forafter yousigning in to gettheir authorised,personal iftax account. If they do not have asign personalin Governmentdetails, Gateway user ID and password, they can create onethese usingwhen selecting the guidancedigital onhandshake howlink tothat setyou up their personal tax account

send.

If any of your clients are digitally excluded, givecreate theman authorisation request. Give your client the authorisation request link and a number to call HMRC. andThey they will be passed through to the Extra Support Team, who will talk them through the process over the phone.

After you’re authorised

Sign in to your agent services account to access the Income Record Viewer.

Sign in now

You will need the Governmentsign Gatewayin userdetails ID and password that you created for your agentsagent services account.

After you’ve signed in

You can now accessaccess, the following information in the Income Record Viewer, your client’s:

• PAYE information for the current year plus the 4 previous tax years
• employment records, including time in employment, their PAYE reference, the pay and tax details for each of their employmentjobs
• student loan repayments, if any, collected through payroll
• latest tax code for the current tax yearyear, including all allowances and deductions
• taxable benefits provided by an employeremployer, such as company car and medical insuranceinsurance, and whether these are forecastedforecast (P11D not received yet) or actual (P11D received)
• state and private pension information
• details of any underpaid tax and other debts such as tax credits or Class 2 National insuranceInsurance contributions collected through their tax code