Getting authorisation
Authorisation to act as the agent for a taxation client.
HMRC sets out clear guidelines for accountants and others who wish to act as agents (intermediaries) for their clients with HMRC, whether personal or commercial clients.
To act for a client, you must be formally authorised by that individual or business to deal with their tax affairs.
HMRC will not be able to discuss your client's tax affairs with you if you have not obtained their formal authorisation.
Getting formal authorisation is probably easiest if you use the HMRC's online agent authorisation service.
This enables you to manage authorisations for all your clients.
Alternatively, you should ask your client to complete a paper form 64-8. You can also use a paper form FBI 2 for authorisation to use the PAYE online or construction industry scheme (CIS) online services.
The online agent authorisation service and the form 64-8 and FBI 2 will not transfer any of your client's legal obligations to you. However, HMRC's guidance is that you should only use paper forms if there is a reason not to use online services; paper forms are not as secure as online. Read the relevant page.
If you believe, for whatever reason, that you must use paper forms, the client must complete them and send them to:
HM Revenue & Customs
Central Agent Authorisation Team
Longbenton
Newcastle upon Tyne
NE98 1ZZ
Once your client has authorised you to act for them, HMRC can:
- discuss their tax affairs with you
- exchange information with you
- send you letters and forms related to their tax affairs.
Authorisation remains in effect until HMRC is informed that it has been withdrawn.
However, you will need to be authorised by your client for each tax or process they want you to manage (VAT, Corporation Tax and PAYE separately, for instance).