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An accountant (or agent) can act on your behalf to submit your VAT Returns and deal with HM Revenue & Customs (HMRC) on other VAT matters. If you authorise an accountant to act on your behalf to deal with VAT, you must inform HMRC. However, you do not need to inform HMRC if your accountant is submitting your VAT registration application on your behalf.
If you sell to UK customers but are not based in the UK - what HMRC calls a non-established taxable person - you might want to appoint a tax representative, accountant or an agent to deal with HMRC on your behalf about your VAT affairs.
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If you are registered for VAT, you can appoint someone to deal with HMRC on your behalf about your VAT affairs. Tax advisers, accountants, bookkeepers and solicitors often fulfill this role.
Your authorised accountant can submit VAT Returns on your behalf and deal with HMRC on other VAT matters. You can also authorise an accountant to register, or make changes to, a VAT group on your behalf. However, even if you use an accountant you are still legally responsible for registering for VAT, submitting your returns and paying VAT on time.
If you want an accountant to act on your behalf to deal with VAT you must inform HMRC. If you already use an accountant or tax adviser to deal with HMRC on other matters such as PAYE or Corporation Tax, you can use the same accountant to deal with your VAT affairs - but you still must notify HMRC. However, you do not need to inform HMRC if your accountant is submitting your VAT registration application on your behalf.
If you want your accountant to submit your VAT Returns online, they must use the VAT for Agents online service to set up an authorisation for VAT. This applies even if you've already completed a paper authorisation form 64-8. Once your accountant has set this up, they'll be able to deal with HMRC on your behalf online, by phone or in writing.
Find out more about using an accountant to submit your returns online
If your accountant doesn't submit your VAT Returns, but you still want them to deal with HMRC regarding your VAT affairs, either in writing or by phone, then you can complete a paper authorisation form 64-8.
Get an Authorising your Agent form 64-8
If you have more than one accountant or tax adviser acting for your business, and you want one of them to submit your VAT Return online, you will need to be careful about how you tell HMRC about this. The accountant or adviser that you want to submit your return must use the VAT for Agents online service to set up an online authorisation for VAT. Any other authorisations must be made using paper forms 64-8.
Read more about moving from paper to online VAT Returns and paying electronically
Find out more about how an accountant gets authorised to act for VAT clients
If you want your accountant to register a VAT group, or make changes to an existing group on your behalf, you must inform HMRC of this using form VAT 53. If your accountant is registering a business for VAT on your behalf they must send form VAT 53 at the same time. If your accountant uses HMRC's online tax registration service to register your business for VAT, they should attach form VAT 53 to the application. Guidance on how to do this will be given on screen.
Please note: form VAT 53 only authorises your accountant to deal with HMRC with regards to the registration of a group for VAT or to make changes to an existing group.
Once you have appointed a VAT accountant and notified HMRC, they can submit your VAT Returns and deal with HMRC on other VAT matters on your behalf. Remember, if you use an accountant you are still legally responsible for registering for VAT, submitting accurate VAT Returns and paying VAT on time.
If you sell to UK customers but are not resident in the UK, do not have a UK office or your company is not incorporated in the UK, you are what HMRC calls a 'non-established taxable person' (NETP).
You may choose to appoint an accountant, tax representative or an agent to deal with HMRC on your behalf about your VAT affairs.
If you choose to authorise an accountant to act on your behalf and you want them to submit your VAT Returns online, your accountant must use the VAT for Agents online service to set up an authorisation for VAT. Otherwise you can complete a paper authorisation form 64-8, and send it to HMRC. This gives HMRC your permission to deal directly with your agent about your VAT affairs.
Remember, if you use an accountant you are still legally responsible for registering for VAT, submitting accurate VAT Returns and paying VAT on time.
See the earlier section in this guide Authorising an accountant and notifying HMRC.
A tax representative is jointly and severally liable for any VAT debts incurred by the business. They must keep VAT records and account for UK VAT on behalf of the business they represent.
If you register for VAT online then you will be provided with the opportunity to appoint a tax representative as part of that process.
Alternatively both you and the person you appoint must complete form VAT 1TR to inform HMRC that someone else is taking on this responsibility for your business. The VAT 1TR can be downloaded and sent to HMRC.
Get form VAT 1TR Appointment of Tax Representative
Your agent is responsible for maintaining your VAT records and accounting for UK VAT on your behalf but they are not jointly and severally liable for any VAT debts incurred by the business.
If you choose to authorise an agent to act on your behalf, don't use form 64-8.
Instead, if you register for VAT online then you will be provided with the opportunity to appoint an agent as part of that process.
Alternatively, you must send a letter of authorisation to this address:
HM Revenue & Customs
VAT Registration Service
Deansgate
62-70 Tettenhall Road
Wolverhampton
WV1 4TZ
Suggested wording for the letter of authorisation can be found in VAT Notice 700/1 'Should I be registered for VAT'.
Read more about the letter of authorisation in VAT Notice 700/1 'Should I be registered for VAT'
From 1 December 2012, the UK VAT registration threshold will no longer apply to you. You will have to register for VAT if you either:
Whether you are appointing an agent, accountant or tax representative to act on your behalf, you still have to apply for VAT registration. Your accountant, agent or tax representative can do this online on your behalf. Alternatively, they can complete form VAT1 Application for Registration, and post it to HMRC.
Read more about registering for VAT as an NETP
More about appointing a VAT agent or representative for NETPs in VAT Notice 700/1
