In this section:
- How to complain to HM Revenue & Customs
- Appeals against HM Revenue & Customs decisions
- How to deal with HM Revenue & Customs for someone else
- Authorising an accountant to deal with HM Revenue & Customs for you
- Reporting changes that might affect your tax
- Closing or selling a business
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.
Using professional tax advisers or an accountant
You don't have to employ a tax advisor 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.
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'.
Go to form 64-8 Authorising your agent (PDF 72K)
You can also order a form online.
Or you can request one over the phone by calling the Self Assessment Orderline on Tel 0845 900 0404 (or by fax on 0845 900 0604). Lines are open 8.00 am to 10.00 pm, seven days a week.
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.
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
