Authorising an agent to deal with your tax affairs

We use some essential cookies to make this website work. We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services. We also use cookies set by other sites to help us deliver content from their services. You have accepted additional cookies. You can change your cookie settings at any time. You have rejected additional cookies. You can change your cookie settings at any time. Check what a paid agent can do on your behalf. How you authorise the agent depends on the tax, and you may need to use paper form 64-8 or an online service. Information about a new online tool to find more guidance about VAT has been added to the VAT section of what an authorised agent can do on your behalf. The 'Download the form' section has been updated to make it clear that you must sign and date the form. Section 'Authorise an agent to deal with an HMRC compliance check' has been added and includes a link to the form COMP1a to authorise an agent to deal with a compliance check. Section 'How to authorise an agent' has been updated to explain you need to check all the ways that an agent can be authorised for the tax services you need The ‘What an authorised agent can do on your behalf’ section has been updated with an entry for ‘Making Tax Digital for Income Tax’. A new section has been added about how to give limited authorisation to an agent. Reference to form TC689 to authorise someone to act on your behalf for Tax Credits has been removed from the 64-8 form. Information about completing form 64-8 to authorise your agent has been updated. 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. Depending on which tax services you and your agent use, there are different ways to give your agent authority. Check all the ways that an agent can be authorised for the tax services you need . You’ll still be legally responsible for your own tax. 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. When authorised, your agent can access your returns, subcontractors’ income and deductions. Find out more about the Construction Industry Scheme . When authorised, your agent will: Find out more about Corporation Tax . When authorised, your agent can: Find out more about Making Tax Digital for Income Tax . When authorised, your agent will have access to your employees’ personal and financial information. Find out more about employers’ PAYE . By submitting the ‘64-8 Authorising your agent’ form for Individual PAYE purposes, your agent can access: When authorised, your agent can: Your agent can also access your Self Assessment details, such as your: 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 Authorising your agent’ form to authorise an agent. When authorised, 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. Read manage your trust’s details to find out how to: By authorising your agent in the online service they will be able to access the personal and financial information for your trust. The ‘64-8 Authorising your agent’ authority will not provide your agent with access to the online service. When authorised, your agent can (in writing or by telephone only): Your agent can also access your: You can find more information and a video on how to manage your VAT agent in your business tax account in the ‘Get help using VAT online services’ tool . You can authorise an agent for a specific tax year using an online service or the business tax account. Check ways to auth