How to Register an Agent with HMRC to act on Your Behalf
In order to allow tax agents or advisers to act on your behalf, it’s necessary to authorise them to do so formally. Be aware HMRC has strict rules on confidentiality so no communications can take place until HMRC have authority to do so.
The process itself can be quite long winded and 2-4 weeks is not unusual dependent on the application process being used. Online application will usually be faster.
HMRC’s online services portal is the easiest way to do this now, and your agent will usually have an agent code and reference number already in place.
Paper Authorisation Forms
In the rare cases where traditional methods are preferred, HMRC offers the ability to authorise a tax agent using paper forms. These are:
- 64-8 – for most types of authorisation
- FBI 2 – to authorise you to use the PAYE for Agents online service to deal with PAYE for employers matters on behalf of your client
- CH995 – for High Income Child Benefit Charge matters
The 64-8 Form
Tax affairs are covered, in particular, by form known as the 64-8. This relates to the areas below and, unless HMRC has specifically requested otherwise, you should send this to the Central Agent Authorisation Team.:
- Individual, partnership and trust tax affairs
- Requests to HMRC for information on the High-Income Child Benefit Charge to help calculate the charge
- Tax credits
- Corporation Tax
- PAYE for employers
- CIS for contractors
Sending Your 64-8 Form
The situations in which you would not send your 64-8 form to the Central Agent Authorisation team include the following:
- HMRC has given you specific instructions otherwise.
- You are authorising an agent regarding corporation tax only. In this case, you should send the form to the particular office dealing with your corporation tax.
- Certain individuals will qualify to deal specifically with the High Net Worth Unit and, in these cases, the form should be sent directly to them.
- If the authorisation is for a charity, it will go to the charities correspondence team.
- Where a registered trust is involved, the authorisation would go to the trusts and estates team.
If the authorisation involves and R40 form repayment claim, it would go to the Pay As You Earn (PAYE) address here