You can authorise someone else to deal with HM Revenue and Customs (HMRC) for you, for example an accountant, friend or relative.
If you have to fill in a Self Assessment tax return, HMRC will send all correspondence to the person you’ve authorised - except tax bills or refunds. Otherwise, HMRC will continue to write to you.
If you just need someone to help you with your Self Assessment in the short term, call HMRC. The person who’s helping you must be with you when you call - HMRC will confirm their identity and check that you’re happy for them to represent you.
Authorise an Agent to Handle your Tax Affairs
An agent can be:
- a professional accountant or tax adviser
- a friend or relative
- someone from a voluntary organisation
They must meet HMRC’s standard for agents.
To appoint an agent to deal with your tax, ask them to use HMRC’s online authorisation service or complete form 64-8 and send it to HMRC.
You can appoint a VAT agent using VAT online services.
A legal adviser or solicitor can also help with issues like Inheritance Tax and taxes on buying and selling property.
Authorise someone to manage your tax online
You can ask a friend or family member to register to manage your tax online - this is called having a ‘trusted helper’.
Your trusted helper can:
- check you’re paying the right amount of Income Tax
- check or update your personal tax account
- claim a tax refund
- check or update your company car tax
You’ll still be legally responsible for your own tax.
Authorise a friend, relative or voluntary organisation to act as an intermediary
If you are ill, have a disability or do not speak English, you can arrange for someone else to deal with HMRC for you. This is called using an ‘intermediary’. An intermediary can:
- talk to HMRC and answer any questions on your behalf
- help you to fill in forms
An intermediary will not have access to your tax online.
To authorise an intermediary to help deal with your tax, write to HMRC.
National Insurance contributions and Employers Office
HM Revenue and Customs
The letter must include:
- your name and address
- your tax reference number, eg your Unique Taxpayer Reference (UTR)
- the name and address of the person or organisation you want to authorise
- your signature
If you cannot sign the letter, you’ll need to contact the relevant department at HMRC or get someone to do it for you.