Authorising an agent to deal with your tax affairs
Source: gov.uk (2025-09-03)

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.

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 (https://www.gov.uk/appoint-tax-agent) 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 — where your agent sends you an email with a link

online agent authorisation ­— 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 (https://www.gov.uk/guidance/sign-in-to-your-hmrc-business-tax-account) — after you’ve registered for the tax and added it to your business tax account

paper forms ­— ‘64-8 Authorising your agent’ form or letter of authority

Check all the ways that an agent can be authorised for the tax services you need (https://www.gov.uk/guidance/how-to-get-authorised-to-act-as-a-tax-agent-on-behalf-of-your-clients).

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.

If you’re an agent

You’ll be asked for your 6-digit Self Assessment, PAYE or Corporation Tax agent code.

If you do not have one, get an agent code or reference number (https://www.gov.uk/guidance/client-authorisation-an-overview) when you register and get authorised as a tax agent to deal with HMRC.

What an authorised agent can do on your behalf

Construction Industry Scheme

When authorised, your agent can access your returns, subcontractors’ income and deductions.

Find out more about the Construction Industry Scheme (https://www.gov.uk/government/collections/construction-industry-scheme-cis-detailed-information).

Corporation Tax

When authorised, 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 (https://www.gov.uk/government/collections/corporation-tax-detailed-information).

PAYE — Employers

When authorised, your agent will have access to your employees’ personal and financial information.

Find out more about employers’ PAYE (https://www.gov.uk/government/collections/paye-detailed-information).

PAYE — Individuals

By submitting the ‘64-8 Authorising your agent’ 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
Self Assessment

When authorised, 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 (https://www.gov.uk/register-for-self-assessment/self-employed). If you already have a Self Assessment account you can use the ‘64-8 Authorising your agent’ form to authorise an agent.

Tax credits

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.

Trusts

Read manage your trust’s details (https://www.gov.uk/guidance/manage-your-trusts-registration-service) to find out how to:
- register and maintain a trust online
- 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 ‘64-8 Authorising your agent’ authority will not provide your agent with access to the online service.

VAT

When authorised, 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

view your VAT payments and liabilities

cancel your VAT registration

appeal a late submission or late payment penalty

Your agent can also access your:

VAT registration details, such as your business and contact details

submitted VAT Returns

VAT Return calculations

amounts owed or paid

If you cannot authorise an agent through an online service or your business tax account

Unless you can authorise an agent for a specific tax using an online service or the business tax account, use the ‘64-8 Authorising your agent’ form.

When filling in your form:
- make sure that you are using the ‘64-8 Authorising your agent’ form
- make sure the information is typed or written clearly on the form
- provide the correct agent codes for the relevant tax regimes, for example PAYE XX1111
- do not include a covering letter unless it contains essential information that is necessary to process the form — this information must be included in a letter
- do not write anything on the form outside the boxes
- do not provide any additional information in the form fields other than the requested information — for example, in the ‘Agent code (SA)’ field only include the correct agent code for Self Assessment, consisting of 6 characters 1111XX
- do not strikethrough any unused boxes
Download the form

(https://assets.publishing.service.gov.uk/media/6852e9f02b367fdd44c15e8a/64-8.pdf)

64-8 Authorising your agent (https://assets.publishing.service.gov.uk/media/6852e9f02b367fdd44c15e8a/64-8.pdf)

PDF, 1.01 MB, 3 pages

This file may not be suitable for users of assistive technology.

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.

You need to:

Download and save the form on your computer.

Open it using the latest free version of Adobe Reader (http://get.adobe.com/uk/reader/).

Fill in the form on screen then print it, or print the form and fill it in.

Sign the form.

Post it to HMRC, using the postal address shown on the form.

Giving agents limited authorisation

If you want to authorise an agent to deal with a specific area of your tax, but not act as a full tax agent on our records, this is called limited authorisation.

An agent with limited authorisation can:
- talk to HMRC and answer any questions on your behalf
- help you to fill in forms
They will not have access to your tax online.

To give an agent limited authorisation to help deal with your tax, write to HMRC.

National Insurance contributions and Employers OfficeHM Revenue and CustomsBX9 1AN

The letter of authority must include:
- your name and address
- your tax reference number, for example your Unique Taxpayer Reference (UTR)
- the name and address of the agent you want to authorise
- your signature
If you cannot sign the letter of authority, you’ll need to contact the relevant department at HMRC (https://www.gov.uk/find-hmrc-contacts) or get someone to do it for you.

We no longer accept the ‘64-8 Authorising your agent’ form to request limited authorisation to act on behalf of an individual or business.

Change or remove authorisation

Change or remove your tax agent’s authorisation (https://www.gov.uk/guidance/change-or-remove-your-tax-agents-authorisation) if you no longer want them to manage your affairs.