In this section:
- Get authorisation to act on a client's behalf
- Understand your role under Money Laundering Regulations
Get authorisation to act on a client's behalf
You must be formally authorised by an individual or a business to deal with their tax affairs. We won't be able to discuss your client's tax affairs with you if you haven't got their formal authorisation.
In most cases getting formal authorisation is straightforward. The easiest way to manage your authorisations is to use the online agent authorisation service. This saves you and your client from having to complete paper forms and makes it easier for you to manage authorisations for all your clients.
If you can't use the online agent authorisation service, you can 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.
On this page:
- What do I need authorisation for?
- Authorisation for Self Assessment, partnerships, trusts and tax credits
- Authorisation for Corporation Tax
- Authorisation for PAYE for employers
- Authorisation for VAT
- Authorisation for the Construction Industry Scheme
- Managing and cancelling authorisations
- How can you help us speed up the paper authorisation process?
What do I need authorisation for?
We need your client's permission to discuss their tax affairs with you. They give this permission by telling us that they've authorised you to act on their behalf.
Once your client has authorised you to act on their behalf we can:
- discuss their tax affairs with you
- exchange information with you
- send you letters and forms related to their tax affairs
Their authorisation carries on until we're told that they've withdrawn it.
You'll need to be authorised by your client for each tax or process they want you to manage. For example, if you act for a client for Corporation Tax and they also want you to handle their Employer PAYE, you'll need authorisations for both PAYE and Corporation Tax.
Authorisations can be given by your client to act on their behalf for:
- individual, partnership and trust tax affairs
- tax credits
- Corporation Tax
- PAYE for employers
- VAT
- Construction Industry Scheme
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.
If you know at the start that your client wants you to act on their behalf for more than one tax or process, you can get authorisation for all of them at the same time.
Online agent authorisation is easier, faster and more secure than filling in paper forms. It's best to only use paper forms if there's a specific reason you can't use online services.
Find out about the online agent authorisation service
If you can't use the online service, your client can authorise you to act for them by completing paper form 64-8 or, for PAYE and CIS, form FBI 2. They send this to:
HM Revenue & Customs
Central Agent Authorisation Team
Longbenton
Newcastle upon Tyne
NE98 1ZZ
We try to process forms within ten working days.
Get advice on how to speed up paper-based authorisations
Authorisation for Self Assessment, partnerships, trusts and tax credits
If your client wants you to deal with their Self Assessment, partnership or trust tax affairs online, you'll need to get their authorisation.
To use the online agent authorisation service you must have first registered for the Self Assessment Online for agents service. You'll find the online authorisation service by selecting 'agent services' once you've logged on.
To complete the authorisation process you'll need your client's:
- Unique Taxpayer Reference (UTR)
- postcode
Follow the on-screen instructions. Once your client's record has been successfully validated, we'll send them a letter for each service they want to authorise you to deal with. The letter will contain a unique authorisation code.
You'll need the code to complete the authorisation process. The two letters in front of the code show which service it's for - the code for Self Assessment includes the letters 'SA'.
It's important to tell your client that they'll be getting the letter and that they'll need to tell you the code. They'll need to do this quickly as the codes expire 30 days after we send them.
Enter the code online to complete the authorisation process. You'll then be able to see your new Self Assessment clients on your client list within 24 hours.
If your client is registered to use our Self Assessment Online service, they can complete your authorisation there. Alternatively, if they have a Government gateway account, they can complete through that channel too.
Once your client has authorised you to act on their behalf, we'll send letters and forms to you and you can see your client's account online.
We'll carry on sending letters about tax credits to your client. But we'll deal with you direct on specific matters if you make contact on your client's behalf, both in writing and over the phone.
Find out more about the online agent authorisation service
Register for online services at the Government Gateway (Opens new window)
Enrol for Self Assessment Online for agents
Find out what forms we'll send when you authorise as an agent for Self Assessment
Authorisation for Corporation Tax
Your client will have to authorise you to act on their behalf for Corporation Tax. The easiest way is to use the online agent authorisation service.
The authorisation process is the same as for Self Assessment (above), except:
- you'll first have to register for the Corporation Tax Online for agents service
- you'll need your client's Corporation Tax reference and registered office post code
- you'll need the authorisation code we sent to your client - it will include the letters 'CT'
It takes between one and four days after you've completed the authorisation process for your new Corporation Tax clients to appear on your client list.
Your client can also authorise you to act for Corporation Tax by filling in a paper form 64-8.
If your client is registered to use online services, they can also use the Government Gateway to complete your agent authorisation.
Once authorisation is complete, we'll send letters and forms to you and you can see your client's account online.
Find out more about using our online services
Find out about the online agent authorisation service
Enrol for the Corporation Tax Online for agents service
Authorisation for PAYE for employers
You can use the online agent authorisation service to get formal authorisation to deal with your client's PAYE for employers affairs.
The online authorisation process is the same as for Self Assessment (above), except:
- you'll first have to register for PAYE Online for agents service
- you'll need your client's employer PAYE reference and Accounts Office reference
- you'll need the authorisation code we sent to your client - it will include the letters 'PE'
New PAYE clients will appear on your client list within 24 hours of completing the authorisation process. But it may take us up to a week to show you as an agent on all our systems.
Your client can also use paper form 64-8 to authorise you to act for them for both PAYE and CIS - or for one or the other.
If your client is registered to use online services, they can also use the Government Gateway to complete your agent authorisation.
Find out more about using our online services
Find out more about the online agent authorisation service
Enrol for the PAYE Online for agents service
Authorisation for VAT
At the moment you can't use the online agent authorisation service to get authorisation to act on behalf of your client for VAT. You'll have to ask your client to give their authority on form 64-8.
Once form 64-8 has been processed, we'll be able to deal with you direct on specific matters. But we'll carry on sending letters about VAT to your client.
However, you can register for the VAT Online for agents service. You'll then be able to send us your client's VAT returns online.
Enrol for the VAT Online for Agents service
There are two specific occasions in VAT where the form 64-8 are not appropriate so different types of agent authorisations are required.
If, for VAT purposes, a client is a Non-Established Taxable Person (NETP) - defined as a trader who is not normally resident in the UK and who does not have a business address in the UK - they are entitled to appoint either a 'tax representative' or a 'tax agent' to act on their behalf. Each of these appointments will result in the transfer of legal obligations from the trader to the agent and as such a separate authorisation is required.
Find out more about NETPs, VAT tax representatives and VAT agents
VAT traders who wish to appoint an agent or other third party to
make an Option To Tax (taxing any land or buildings being supplied)
on their behalf are required to submit written confirmation that the
third party is authorised to do so. We would also wish to be notified
if you withdraw that authority.
Find out more about Option To Tax
Authorisation for the Construction Industry Scheme (CIS)
You can use the online agent authorisation service to get formal authorisation to deal with your client's CIS affairs. The online authorisation process is the same as for PAYE (above).
You can only use the online agent authorisation service if you've registered for PAYE/CIS Online for agents.
Your client can also use form FBI 2 to authorise you to use the PAYE/CIS Online service so you can manage their CIS responsibilities online.
If you want to act for your client for CIS and you can't use the online authorisation service, you'll need to use a form 64-8.
Find out more about the online agent authorisation service
Enrol for PAYE/CIS Online for agents
Managing and cancelling authorisations
You can use the online agent authorisation service to:
- set up and maintain your own references for clients
- send us authorisation requests, either individually or in batches
- ask us to remove a client that you no longer act for
- ask us to reissue code letters if they've gone astray
You can also use the service to get authorisation for new services for existing clients.
If you want to remove a client that you no longer act for, you'll need to do it separately for each service you're authorised for.
If your client has more than one agent acting on their behalf for a specific service, each agent will need to be authorised. If authorisation is provided on form 64-8 they'll need to complete a separate form for each agent - with the exception of authorisations for PAYE.
Managing PAYE when a client has more than one agent
Find out about the online agent authorisation service
Read frequently answered questions about agent authorisation
Can you help us speed up the paper authorisation process?
There are a number of ways that you can help us make the paper agent authorisation process faster. Wherever possible, you should use the online agent authorisation service instead of a paper form.
Get the most out of the revised form 64-8
Form 64-8 has been revised and you can now fill it in on-screen. This will save you time and you can send it to your client for their signature with the fields clearly pre-filled. It will also minimise the possibility of errors in processing.
For this reason, it's a good idea to make sure you use the most recent version of form 64-8 and discard any previous versions you may have,
Download the latest version of form 64-8 (PDF 200K)
General hints to speed up processing of authorisations on paper
- Please ensure your agent codes and relevant reference numbers (such as your clients' National Insurance number and UTR if applicable) are recorded on all the forms submitted.
- Let us know in advance when bulk processing is required.
- Please don't send us duplicate 64-8s for clients on an annual basis. This is unnecessary and will delay the processing of new authorisations. We recommend the online agent authorisation service to provide you with direct and speedy control of your client lists.
- Please don't send form 64-8s to tax offices unless:
- You are attaching other related correspondence.
- The authorisation relates solely to Corporation Tax (in which case it should be sent to the HM Revenue & Customs office that deals with your clients' Corporation Tax).
- The client is already under the Complex Personal Return Team or Expat unit, in which case it should go to the relevant unit.
- The form accompanies a VAT registration, in which case it should go to the VAT Registration Unit handling the registration.
- The form has been specifically requested by a tax office. In this case it should be returned there.
