If you want to register an agent (for example, an accountant or professional tax adviser) to deal with HMRC on your behalf, you will need to provide HMRC with authorisation to deal with that agent instead of directly with you. You can provide this authorisation in two ways: either by using the paper form or doing it online.
Registering Your Agent Using HMRC’s Online Services
HMRC prefer that you authorise an agent using their online services. Your agent should be registered with HMRC online services in respect of each of the services that they will be dealing with on your behalf – in this case Corporation Tax for Agents, PAYE for Agents or VAT for Agents as appropriate. They will need to have done this before you can set up an online authorisation with HMRC.
Once the agent is registered with HMRC, HMRC will provide them with an agent code or reference number for each service they are authorised to provide. They should, in turn, send this to you so that you can authorise them to deal with HMRC in respect of the relevant tax.
Log in to the online portal and provide authorisation for the agent in respect of the taxes that you want them to cover.
As part of the online authorisation, you will be asked for specific reference numbers for each of the taxes. If you are authorising your agent for VAT, you need to have your VAT registration number, for corporation tax, the corporation tax reference number (as well as the registered number of the company) and for PAYE, the employer’s PAYE reference number. Make sure that you have these on hand, along with the agent’s registration code before you start the authorisation process.
Using the Paper Form
Authorising an agent, whether to cover Corporation Tax, VAT or PAYE (along with a number of other taxes) is done using Form 64-8. If you are authorising them to act for you through the PAYE for Agents online service, you will also need to complete form FBI 2.
Form 64-8 can be accessed here.
Form FBI 2 can be accessed here.
You should send the completed 64-8 to the Central Agent Authorisation Team unless HMRC has requested that it be sent to a specific office or you are authorising the agent only for Corporation Tax, in which case you should send the form directly to the office that deals with the company’s Corporation Tax.