How to authorize someone to deal with HMRC for you

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To authorize someone, you must choose the method based on who acts for you:

1. A Paid Accountant: You authorize them once (using a code or form), and they can then deal with HMRC independently. They can speak to HMRC and submit returns without you needing to be there.
2. A Friend or Family Member: Their powers are very limited. They cannot submit tax returns for you. They usually act as a “Trusted Helper” to view simple details, and it works best if you are sitting with them.

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Option 1: Authorizing a Paid Accountant (Tax Agent)

A paid professional (like an accountant) acts as your “Tax Agent.” Once authorized, they can handle almost everything for you. They do not need you to be on the phone or sitting next to them to get work done.

There are three ways to set this up. Your accountant will usually tell you which one they use.

Method A: The “Code by Post” (Online Authorization)

This is a very common method for Self Assessment.

• How it works:
  1. Your accountant asks HMRC for permission to be your agent using their computer.
  2. HMRC sends a letter to your home address with a unique Authorization Code.
  3. You open the letter and give this code to your accountant (by phone or email).
  4. Your accountant types the code into their system.
  • Important: This code expires (usually in 30 days), so pass it on quickly.

Method B: Digital Authorization (The “Handshake”)

This is the modern way used for many newer tax services.

• How it works:
  1. Your accountant tells HMRC they are acting for you.
  2. HMRC sends you an email with a secure link.
  3. You click the link, log in to your Government Gateway, and click “Approve.”

Method C: Paper Form 64-8

This is the traditional method if you do not use computers or email.

• How it works:
  1. Your accountant gives you a paper form called a 64-8.
  2. You check the details, sign it, and give it back to them.
  3. They send it to HMRC to get authorized.

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Option 2: Authorizing a Friend or Family Member

Authorizing a friend is different. HMRC gives them much less power than an accountant for security reasons.

Key Limitations:

• They cannot send a Self Assessment tax return for you.
• They usually cannot solve complex tax issues alone.
• Because of this, you usually need to be with them while they help you.

How to do it:

1. “Trusted Helper” (Online): Your friend registers online as a Trusted Helper. You must accept their request.
   • What they can do: View your income tax estimate, check your pension, or update company car benefits.
   • What they can’t do: File your taxes.
2. “Intermediary” (Phone): If you don’t use computers, you can write a letter to HMRC to make your friend an “Intermediary.”
   • What this does: It allows HMRC to speak to your friend on the phone to answer questions, but your friend cannot sign forms for you.

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Important Safety Rules

• Never share your login: Never give your Government Gateway ID and password to anyone—not even your accountant or your helper. They must use their own authorization methods described above.
• You are responsible: Even if an accountant does the work, legally, it is your responsibility to make sure the information is right.

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