In this section:
- How to act on behalf of your tax credits client
- Form for an intermediary to act on someone's behalf
- Claiming tax credits as an appointee
How to act on behalf of your tax credits client
Some people - often known as clients - might ask you to deal with their tax credits on their behalf. You usually need to have your client's authority to act on their behalf but not if you want to give them general advice. The steps involved in becoming authorised depend on who you are, and what you will be doing for your client.
Who can be asked to act on someone’s behalf?
People who might be asked to deal with someone else’s tax credits include:
- advisers working for a voluntary sector organisation such as the Citizens Advice Bureau or Gingerbread
- paid professionals such as accountants, solicitors and tax advisers, sometimes known as ‘agents’
- friends and relatives
- appointees - usually someone who acts officially on behalf of a person who cannot manage their own finances
Anyone who deals with someone else’s tax credits on a voluntary basis is known as an ‘intermediary’.
Do you need to be authorised?
You need to be authorised if you:
- want to ask the Tax Credit Office for specific information regarding the person whose tax credits you are dealing with
- want to give specific information to the Tax Credit Office about the person whose tax credits you are dealing with
You do not need to be authorised if you only want general tax credits advice. A lot of general tax credits advice is available online by following the link below.
Get general tax credits advice
What can you do on your client’s behalf?
You will be able to discuss your client’s tax credits claim with the Tax Credit Office and also provide information about them.
You will not be able to get:
- tax credits payments on your client’s behalf - unless you have been authorised to act as an ‘appointee’
- any award notices or other decision notices - unless you have been
authorised to act as an ‘appointee’ or an ‘agent’
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How to get authorisation
Getting authorisation to deal with someone else’s tax credits depends on your relationship with that person.
Advisers working for voluntary sector organisations
If you’re an adviser working for a voluntary sector organisation, your client will usually need to fill in form TC689 Authority for an intermediary to act on your behalf. Once they have completed their parts of the form they should give it to you to fill in your details. Your client will then need to send it to the Tax Credit Office - it must be the original, not a photocopy. The address is on the form.
If you are dealing with a lot of tax credits queries you may want to register as an 'intermediary organisation' with the Tax Credit Office’s External Relations Team. This will allow you to contact the Tax Credit Office urgently for advice and will help them deal very quickly with any queries you may have. To register you need to write to:
Floor 2
West Wing
St Mary’s House
St Mary’s Street
PRESTON
PR1 4AT
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Professional advisers
If you are a professional adviser - for example an accountant, solicitor or tax adviser working for clients on an ongoing basis in return for payment - you are often known as an 'agent'.
If your client asks you to handle a tax credits claim on their behalf, you will need to follow the 'agent' authorisation process. This involves one of the following:
- completion of form 64-8
- setting up your agent authorisation for tax credits through the HMRC online agent authorisation service, if your client is paying personal tax under Self Assessment
Find out about more about the agent authorisation process for tax credits
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Friends and relatives
If you’re dealing with tax credits on behalf of a friend or relative, they will need to fill in form TC689 Authority for an intermediary to act on your behalf. Once they have completed this form they should send it to the Tax Credit Office. It must be the original - not a photocopy. The address is on the form.
Appointees
Appointees are people who have been appointed to act for someone else by one or more of the following:
- a court of law
- the Department for Work and Pensions
- the Department for Social Development in Northern Ireland
- HM Revenue & Customs
You're not an appointee if you're simply helping someone to understand what they need to do to complete their claim form.
Find out about claiming tax credits as an appointee
What happens before you’re authorised?
You will not be able to act until the Tax Credit Office has received your client’s authorisation form and their tax credits claim. Your client will need to deal directly with the Tax Credit Office instead. If your client doesn’t have English as a first language they can contact the Tax Credit Helpline and ask to get advice through an interpreter.
What happens after you’re authorised?
Once you’re authorised, you can expect the following to happen:
- If you need to call the Tax Credit Helpline you will need to be able to answer a number of security questions about your client and about yourself. This is to make sure the Tax Credit Helpline is dealing with the right customer and the right intermediary and that they’re not breaking confidentiality rules.
- You can deal with your client's tax credits affairs on their behalf until your authorisation runs out. This is usually 12 months after your client has signed the TC689, but it can be earlier if they have entered a different end date on the form.
Contact the Tax Credit Office
If you need more help you can call the Tax Credit Helpline which is open from 8.00 am to 8.00 pm every day except Christmas Day, Boxing Day and New Year's Day. The numbers you can ring are:
- tel 0845 300 3900
- textphone 0845 300 3909 - if you are deaf or have a hearing or speech impairment
