- Paying Corporation Tax
- Completing and filing your Company Tax Return
- Records for Corporation Tax: what you need to keep
- Directors' loan accounts and Corporation Tax explained
- Appointing someone to deal with your Corporation Tax affairs
Appointing someone to deal with your Corporation Tax affairs
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:
- What is a Corporation Tax agent
- What do Corporation Tax agents do
- Authorising a Corporation Tax agent and notifying HMRC
- Contact with HMRC after you have authorised your agent
- More useful links
What is a Corporation Tax agent
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.
What do Corporation Tax agents do
Your authorised agent can act on your behalf to:
- tell HMRC your company or organisation is liable for Corporation Tax
- file your Company Tax Return and associated Corporation Tax supporting documents
- deal with HMRC on your other Corporation Tax matters
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.
Authorising a Corporation Tax agent and notifying HMRC
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:
- be registered for HMRC Online Services
- provide you with their Government Gateway Agent ID
Alternatively, you can download form 64-8 (Authorising your agent) from HMRC's website, fill it in and send it to your Corporation Tax Office.
Corporation Tax Online: the benefits and how to sign up
Sign up for Corporation Tax Online
Go to form 64-8 to authorise your agent to deal with HMRC for Corporation Tax
Find your Corporation Tax Office
Contact with HMRC after you have authorised your agent
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.
More useful links
Starting a company or organisation and Corporation Tax
Deadlines and requirements for Corporation Tax
