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Sometimes people need help from a relative or friend, or an adviser, to manage their HM Revenue & Customs (HMRC) affairs - perhaps because of illness or disability, or because English isn't their first language. With their consent you can deal with HMRC on their behalf.
Relatives or friends may also need to know how to tell HMRC that someone has died.
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If you call HMRC for someone else, and you only want to ask for a form or make a general enquiry you won't need to provide proof of your identity.
If you call HMRC for someone else and need to discuss personal information it may be possible for the person you're acting for to give permission over the phone for you to speak for them. You'll both need to be present when the call is made.
The person you speak to at HMRC will need to be sure that whoever's giving permission is who they say they are. They'll ask you some questions about their tax affairs, or claim for tax credits or Child Benefit. So you should have all the papers with you before you make the call.
HMRC may ask you to give the phone number you're calling from so they can call back. It's best to make the call from wherever the person you're acting for lives - in case HMRC check the number you give in the telephone directory
If you're acting for someone else, depending whether this is temporary or more permanent, HMRC will need either a letter or a form to confirm this.
If you are acting for someone temporarily and they plan to deal with their own HMRC affairs again - you and the person you're helping will need to send HMRC a letter with:
You and the person you're acting for will need to complete form 64-8 Authorising your agent if:
If you are the personal representative dealing with the estate of someone who has died you can use form 64-8 to authorise an adviser to deal with HMRC.
You can find further information our guide 'Authorising an accountant to deal with HMRC for you'.
Authorising an accountant to deal with HMRC for you
You should send the completed form 64-8 to:
HM Revenue & Customs
Central Agent Authorisation Team
Longbenton
Newcastle upon Tyne
NE98 1ZZ
If you want to send a letter with information about the person's HMRC affairs at the same time as the form you can send both together. If you don't know which HMRC office to write to, use the link below.
When HMRC have your authority on their records, you'll receive most letters and forms on behalf of the person you are acting for. For some taxes you'll also have access to online account information. But HMRC will still address letters asking for payment of any tax due to the person you're representing.
If someone is not able to act for themselves they can appoint you to deal with their tax credits or Child Benefit claim. They'll need to complete the appointee form attached to their claim form.
Claiming tax credits as an appointee
Getting Child Benefit on behalf of someone else
HMRC offers services to help you handle your tax affairs if you have a disability:
Find out more about HMRC services for customers with disabilities
HMRC offers help to customers who don't speak English as their first language.
Find out more about what to do if English isn't your first language
You can use the 'Tell Us Once' service to let the government know about someone's death. For more information see HMRC's guide about tax and benefits after a death. For information on appointing a professional adviser if you are the personal representative of someone who has died see Dealing with HMRC permanently above.
What to do about tax and benefits after a death
How to complain to HM Revenue & Customs
What to do if you disagree with an HMRC decision
Reporting changes that might affect your tax
Managing someone else's affairs - information from the Citizens Advice Bureau (Opens new window)
Caring for someone - information from the Directgov website (Opens new window)
Authorising an accountant to deal with HM Revenue & Customs for you
