Authorising an accountant to deal with HM Revenue & Customs for you

HM Revenue & Customs (HMRC) has a strict legal duty of confidentiality which means that they need your written permission before they can deal with your professional tax adviser or accountant.

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Using professional tax advisers or an accountant

You don't have to employ a tax adviser or an accountant if you don't want to, particularly if your financial situation is straightforward or you are on a low income and cannot afford the expense. However, you may find that a good accountant can help you manage your finances more easily. Tax agents and accountants can deal with all your tax affairs, including filling in your tax return. If you are the personal representative of someone who has died you can also appoint a professional adviser to deal with HMRC.

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Using form 64-8 to authorise your accountant

If you do decide to use a tax adviser or an accountant, you need to give written permission for them to deal directly with HMRC on your behalf. To do this you should download and complete form 64-8 'Authorising your agent'.

If you are a personal representative - dealing with individual PAYE, Self Assessment or National Insurance - you'll need to enter your own name, address in the space provided on the form. You’ll need to enter your date of birth and National Insurance number in the section just above 'For official use only'.

Go to form 64-8 Authorising your agent (PDF 178K)

You can also order a form online.

Online Forms Ordering Service

Or you can request one over the phone by calling the Self Assessment Orderline.

Self Assessment Orderline

Alternatively your tax adviser or accountant can use HMRC's online authorisation service to avoid having to deal with the paper form.

Bear in mind that even if you have a tax adviser or accountant, you are personally responsible for your own tax affairs and the accuracy of all information supplied to HMRC.

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Using someone other than an accountant to deal with your tax affairs

You can appoint someone else to act for you, perhaps because you are ill, or have a disability or don’t speak English. This person might be a friend or relative, or an adviser from a voluntary organisation. You will have to give permission for this person to deal with your affairs, either over the telephone or in writing.

How to deal with HM Revenue & Customs for someone else

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More useful links

Go to form TC689 authorising an intermediary to act on your behalf for tax credits and Child Benefit (PDF 63K)

What to do about tax and benefits after a death

HMRC's view of agents who advertise as registered or authorised agents of HMRC (Opens new window)

Go to form CH995 - Authorising a tax adviser for High Income Child Benefit charge matters

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