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This guide covers authorising paid agents, such as a professional accountant or tax adviser. There鈥檚 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 鈥� where your agent sends you an email with a link

• online agent authorisation 颅鈥� 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 鈥� after you鈥檝e registered for the tax and added it to your business tax account

• paper forms 颅鈥� 鈥楢uthorising your agent 64-8鈥� form

Check all the ways to authorise an agent for the tax services you need.

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

If you鈥檙e an agent

You鈥檒l be asked for your 6-digit Self Assessment,聽PAYE聽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

Self Assessment

If authorising your agent for Self Assessment purposes, 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 form to authorise an agent.

Trusts

Read manage your trust鈥檚 details to find out how:

• to register and maintain a trust online
• to authorise your agent to access the trust

By authorising your agent in the online service they will be able to access the personal and financial information for your trust.

The 鈥楢uthorising your agent (64-8)鈥� authority will not provide your agent with access to the online service.

Individual PAYE

By submitting 鈥楢uthorising your agent 64-8鈥� 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

Corporation Tax

By submitting 鈥楢uthorising your agent 64-8鈥� form聽for Corporation Tax purposes, 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.

Tax credits

By submitting 鈥楢uthorising your agent 64-8鈥� form聽for tax credits purposes, your agent will gain access to your personal and financial information relating to your tax credit claim. They can act on your behalf but cannot receive payments. Correspondence will still be sent to you.

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

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By submitting 鈥楢uthorising your agent 64-8鈥� 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聽

• view your VAT payments and liabilities

• cancel your VAT registration聽

• appeal a late submission or late payment penalty

Your agent can also access your:聽

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

• submitted VAT Returns聽

• VAT Return calculations聽

• amounts owed or paid聽

Construction Industry Scheme

By submitting 鈥楢uthorising your agent 64-8鈥� form for Construction Industry Scheme purposes, your agent can access your returns, subcontractors鈥� income and deductions.

Find out more about the Construction Industry Scheme.

Employers鈥� PAYE

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

Find out more about employers鈥� PAYE.

Complete form 64-8 Authorising your agent

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 instructions when completing and sending your form. This will help us to process your request quickly and avoid unnecessary delays due to errors. When completing your form:

• make sure the聽鈥橝uthorising your agent (64-8)鈥櫬爄s used
• do not include a covering letter unless it contains essential information that is necessary to process the form 鈥� this information must be included in a letter 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 鈥� for example, in the 鈥楢gent code (SA)鈥� field only include the correct聽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聽PAYE聽XX1111

Download the form

(PDF, 1.41 MB, 3 pages).

You need to:

1. Download and save the form on your computer.

2. Open it using the .

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.

Change or remove authorisation

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