Your accountant or tax adviser - known to HM Revenue & Customs (HMRC) as an agent - can act on behalf of your company or organisation to tell HMRC it's liable for Corporation Tax and file your Company Tax Return. Your agent can also deal with HMRC on other Corporation Tax matters.
If you authorise an agent to act on your behalf to deal with your company or organisation's Corporation Tax, you must inform HMRC.
This guide will tell you how to appoint an agent and what your agent can do on your behalf for Corporation Tax.
On this page:
If your company or organisation is liable for Corporation Tax, you can appoint someone to deal with HMRC on your behalf for your Corporation Tax affairs. This is known to HMRC as your Corporation Tax agent. Tax advisers and accountants often fulfil this role. A Corporation Tax agent may be employed by you, or you may engage them on a professional service basis.
Your authorised agent can act on your behalf to:
However, even if you use an agent, you are still legally responsible for telling HMRC your company or organisation is liable for Corporation Tax, paying Corporation Tax and filing accurate Company Tax Returns on time.
If you authorise an agent to act on your behalf to deal with Corporation Tax, you must inform HMRC. If you already use an agent to deal with HMRC on other company matters such as VAT or PAYE, you can use the same agent to deal with your Corporation Tax affairs - but you still must notify HMRC.
The best way to do this is to use the HMRC Corporation Tax Online authorisation process.
Before you can authorise your agent online, your agent needs to:
Alternatively, you can download and complete form 64-8 (Authorising your agent). If you’re sending the form only to authorise your agent to deal with your Corporation Tax affairs, send it to the HMRC office that deals with the company - otherwise send it to the address shown on the form.
After you've appointed a Corporation Tax agent and notified HMRC, your agent can access your company or organisation's Corporation Tax payments and liabilities information online. Also HMRC will generally correspond with your agent on Corporation Tax matters.
Remember, even if you use an agent, your company is still legally responsible for telling HMRC it exists, paying Corporation Tax and filing Company Tax Returns on time.