Authorise an agent for taxes that use the digital handshake
Source: gov.uk (2025-09-18)

Find out what to do if your agent asks you to authorise them using a link.

For some taxes, an agent will send you a link which allows you to authorise them to deal with HMRC on your behalf — this is known as the digital handshake.

You must not give your sign in credentials to your agent or anyone else.

If you’re an agent, you must not use your client’s credentials to sign in to any account. Find out how to get authorised for HMRC online services for agents (https://www.gov.uk/guidance/client-authorisation-an-overview).

Tax services you can authorise your agent to use on your behalf

You can use the digital handshake to authorise an agent to act on your behalf for the following tax services:
- Income Record Viewer
- Manage a Capital Gains Tax on UK property account
- Making Tax Digital for Income Tax
- Manage Plastic Packaging Tax
- managing a trust or estate
- Pillar 2
- VAT
For other taxes, talk to your agent about how they can get authorised.

Your agent may ask you to authorise them in your business tax account. They will give you information about how to do this. Find out how you can authorise your agent through your business tax account (https://www.gov.uk/guidance/authorise-an-agent-for-certain-taxes-through-your-business-tax-account).

If you want a friend or family member to manage your tax, they must use the Trusted Helper service (https://www.gov.uk/help-friends-family-tax).

If your business uses members of staff to manage your business tax affairs, they cannot be authorised as a tax agent. They should use your business’s online tax account.

How to authorise your agent to deal with certain taxes on your behalf

1. Your agent will create an authorisation request

Your agent can sign you up to some tax services and create an authorisation request. If your agent signs you up for a tax service, sign in to your personal or business tax account to either:
- check that the service is displayed
- add the service to your account
Your agent can only sign you up to Making Tax Digital for Income Tax (https://www.gov.uk/guidance/sign-up-your-business-for-making-tax-digital-for-income-tax) if you have registered for Self Assessment and already submitted a tax return.

If your agent cannot sign you up for a particular tax service, you need to:
- Sign up to each tax service you want the agent to deal with.
- Tell your agent that you’ve signed up to the tax service, and give them tax-specific information to allow them to create the authorisation request.
2. Respond to the authorisation request from your agent

Your agent will send you an email with a link. Select the link and sign in with the sign in details you use for the tax service you need to authorise your agent for. You may have more than one account, so make sure you use the correct sign in details.

The link will expire after 21 days. If you have not responded by then, you’ll need to ask your agent to send another link.

You may be asked to verify your identity before you can give authorisation to your agent.

If you authorise your agent for Making Tax Digital for Income Tax, they can submit tax returns on your behalf. You must check the information in your tax return is correct and let your agent know, before they submit it to us.

You are responsible for your own tax affairs, even if you authorise someone to act on your behalf.

Change or remove your agent’s authorisation status

You can manage and remove your agent’s authorisation in your personal tax account or business tax account.

Find out how to change or remove agent authorisation (https://www.gov.uk/guidance/change-or-remove-your-tax-agents-authorisation).