As a tax agent, adviser or accountant, you must be formally authorised by an individual or a business to deal with HM Revenue & Customs (HMRC) on their behalf. HMRC is not able to discuss your client's personal or financial information with you if they haven't received this formal authorisation.
In most cases getting formal authorisation is straightforward. The easiest way to set up and manage your client authorisations is to use HMRC Online Services. 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 online.
If you choose not to use HMRC Online Services to set up client authorisations, you can ask your client to complete paper form 64-8 for agent authorisation or form FBI 2 for authorisation to use the PAYE for employers/Construction Industry Scheme (CIS) online service. But there are some exceptions.
This guide provides an overview of agent authorisation along with links to more detailed guidance on both the online and paper methods.
On this page:
HMRC defines an 'agent' as someone who is appointed to discuss, correspond or transact with them about matters they are responsible for. Agents include, for example, an accountant or a professional tax adviser.
Your client must give you the authority to act on their behalf before HMRC can discuss any of their financial or personal information with you.
Once HMRC is aware that your client has authorised you to act on their behalf they can:
Please note: agent authorisation, whether online or paper, will not transfer any of your client's legal obligations to you.
The authorisation will continue until HMRC is told that you or your client has withdrawn it or when your client dies. Please note: the deceased's personal representative must then apply for a new authority.
Read more about authorisation for personal representatives
You don't need to send in authorisation requests on an annual basis. This is unnecessary and will delay the processing of new authorisations.
Generally, there are two ways to set up client authorisations - through HMRC Online Services or with paper forms 64-8 or FBI 2. The sections that follow tell you how to do this and point out any exceptions to the process.
Before you can set up client authorisations for Self Assessment, Corporation Tax and PAYE/CIS for employers clients, you must have an agent code. This applies whether you are using the online service or paper.
An agent code - or agent reference number - is specific to you as an agent and the relevant HMRC business area. For example, if you request a Self Assessment agent code, you should quote it on all Self Assessment client authorisations. This will help HMRC update their records accurately and will enable you to add new clients to your online client list.
To obtain an agent code for Self Assessment or Corporation Tax, you must write to HMRC at the following address on headed notepaper (if appropriate). You must provide your name, business name, address and telephone number along with details of the taxes you plan to deal with - for example Self Assessment. You need a separate agent code for each tax.
HM Revenue & Customs
Central Agent Authorisation Team
Agent Maintainer
Benton Park View
Longbenton
Newcastle upon Tyne
NE98 1ZZ
Please note: HMRC cannot accept this information by telephone, fax or online and they won't create or amend an agent code from a form 64-8.
HMRC will send your new agent code to you by post. Once you have it, you can use it to enrol for the relevant online service and apply for client authorisations online or on form 64-8. If you need to amend your agent details please refer to the section in this guide on 'Managing and cancelling authorisations'.
For PAYE for employers, you can apply for the agent code (known as an agent reference) online through HMRC's Agent Reference Service. You'll need to provide:
When complete, submit the form and stay online until your agent reference appears on screen. You'll have to wait for up to four days after receiving your agent reference before you can sign up for the HMRC Online Service. This is to allow time for your details to be uploaded onto HMRC's systems.
If you lose your agent reference, please contact the Online Services Helpdesk.
Apply for an agent reference online (Opens new window)
Contact the Online Services Helpdesk
There is no agent code for VAT and VAT EU Refund authorisations but there are two groups of agents who will need an agent reference number to use VAT online services. These are:
Find out more about VAT online client authorisations
Read about VAT EU Refunds online client authorisations
Online agent authorisation is easy, fast and secure. HMRC recommends that you use online services wherever possible and only send paper forms if there's a specific reason you can't use online services. For example, for VAT - if your client is exempt from submitting VAT Returns online - or for tax credits as currently you can't set up client authorisations online.
You can set up client authorisations online for the following HMRC business areas:
Find out how to apply for agent authorisation online
If you choose not to use the online service to set up and manage client authorisations, your clients can use paper forms to authorise you to act on their behalf for:
Personal representatives can use form 64-8 if they want you to deal with the estate of a deceased person for their individual PAYE, Self Assessment and National Insurance affairs.
Your clients can also use form FBI 2 to authorise you to use the PAYE/CIS online service. But please note: paper forms won't authorise you to transact with HMRC online on behalf of your VAT clients.
Find out when paper forms are appropriate, how to use them and where to send them
You can manage your agent account online but some changes can be made by telephone and some must be made in writing.
You can make the following changes online. Simply log on to your agent online account and:
Please note: once a client is removed, you won't have access to any of their data so it is important to make back-up copies (paper or electronic) of any forms that you've already submitted before removing a client from your list.
See a demonstration of online client management
You can call the Agent Dedicated Line to tell HMRC:
You'll be asked some security questions to confirm your identity and you'll need to provide your client's name and HMRC reference number - for example, their National Insurance number or Unique Taxpayer Reference (UTR).
Find out more about the Agent Dedicated Line
All other changes must be made online or by post.
For all client authorisations except VAT, VAT EU Refunds and PAYE for employers, you must make the following changes to your agent record in writing:
Please note: HMRC cannot accept this information by telephone, fax or online and they won't amend an agent code from a form 64-8.
You'll also need to tell HMRC if your firm merges or takes over another agent's business or clients.
Please send details of these changes to HMRC at the following address:
HM Revenue & Customs
Central Agent Authorisation Team
Agent Maintainer
Benton Park View
Longbenton
Newcastle upon Tyne
NE98 1ZZ
After HMRC has updated your agent record to reflect any changes sent to them by post, your clients' Corporation Tax and/or Self Assessment records will be updated automatically.
For all other services, please provide an up to date client list to enable HMRC to update each client record manually. You'll need to supply the following information in writing for each client:
PAYE for employers
You can make changes to your agent record online or by telephone. There is no requirement to make changes in writing.
Please note: for PAYE/CIS for employers, if your firm merges with another agent's firm, or if you obtain a new agent code/reference, new client authorisations will be needed.
VAT and VAT EU Refunds
The VAT for Agents and VAT EU Refunds for Agents online services, allow you to make some changes to your agent account online.
There is no other requirement to tell HMRC about any other changes to your agent business. But if your firm changes its legal status - for example it changes from a partnership to a limited liability partnership - you must go through the online authorisation process again, or supply new 64-8 forms, for each client.
Read more about VAT for Agents online service
More on the VAT EU Refunds for Agents online service
Please note: if your client sells their business as a 'transfer of a going concern', and the buyer keeps the VAT registration number, HMRC will remove your agent authorisation. If you want to continue to act on behalf of the new owner:
Find out more about the transfer of a going concern
Tax agents and advisers who wish to speak to the Central Agent Authorisation Team (CAAT), should telephone the HMRC Agent Dedicated Line.
Read more about the Agent Dedicated Line
Agent Dedicated Line staff receive weekly updates on the turnaround times for the range of forms that CAAT process. These include:
HMRC is committed to providing support, help and advice to all its customers. They provide a range of services for customers with disabilities or particular needs.
Read more about services for customers with particular needs
Get started with HMRC's Online Services for agents
Taxes, allowances, tax credits and online filing for agents
