Online authorisation
An agent must be formally authorised by an individual or a business to deal with their affairs. HM Revenue & Customs (HMRC) won't be able to discuss your client's affairs with you if they haven't got formal authorisation. Your client can use paper form 64-8 to authorise you to act for them for VAT but this does not authorise you to transact with HMRC online on behalf of your clients. If you want to set this up, you must use the Online Agent Authorisation service.
Follow the four-step online authorisation process:
- Select the service for which you want to be authorised.
- Enter your client's details so that HMRC can validate them.
- Submit your request.
- A unique authorisation code will then be posted to your client at the address HMRC holds on their records.
- You’ll need to obtain this from your client and input the authorisation code within 28 days to complete the authorisation process.
Go to www.online.hmrc.gov.uk/registration to log in. You’ll get a ‘Your HMRC Services’ page select ‘Authorise client’ from the left-hand main menu box in the software.
