What a Tax Agent Can Do
Once authorised, your tax agent can:[1]
- File tax returns on your behalf (Self Assessment, VAT, etc.)
- Communicate with HMRC about your tax affairs
- View your tax records and correspondence
- Deal with compliance checks
- Set up payment arrangements
However, you remain legally responsible for your tax return and paying any tax due, even if your agent prepares everything.
How to Authorise an Agent
The process depends on the service:[2]
Online Authorisation (Most Common)
- Your agent sends an authorisation request through their HMRC agent account
- You receive an email or letter from HMRC with a link to approve
- You sign into your Government Gateway account and accept the request
- The authorisation takes effect immediately
Paper Authorisation (64-8 Form)
For some services, your agent may use form 64-8. You sign it and your agent sends it to HMRC. This can take several weeks to process.[1]
MTD Authorisation
For Making Tax Digital, agents need a separate authorisation through HMRC’s Agent Services Account. This uses a digital handshake process rather than the traditional 64-8 form.[3] Once authorised, agents can submit clients’ quarterly updates using MTD-compatible software such as GoFile.
Removing an Agent
You can remove an agent’s authorisation at any time:[4]
- Through your Personal Tax Account or Business Tax Account
- By phoning HMRC
- By writing to HMRC
Authorising a new agent for the same service automatically removes the previous one.
Choosing a Tax Agent
HMRC doesn’t regulate tax agents, but you should look for someone who is:[1]
- A member of a professional body (ICAEW, ACCA, CIOT, ATT)
- Registered for anti-money-laundering supervision
- Covered by professional indemnity insurance
Remember: Even with an agent, you are still responsible for ensuring your tax return is correct and your tax is paid on time. Review anything before your agent submits it.
Frequently Asked Questions
How do I authorise a tax agent to deal with HMRC?
Your agent sends an authorisation request through their HMRC agent account. You then receive an email or letter from HMRC with a link to approve the request by signing into your Government Gateway account. Alternatively, you can use the paper form 64-8, though this takes several weeks.
Am I still responsible for my tax return if I use an agent?
Yes. Even with an authorised agent, you remain legally responsible for ensuring your tax return is correct and your tax is paid on time. Always review what your agent submits on your behalf.
Can I remove my tax agent from HMRC?
Yes. You can remove an agent’s authorisation at any time through your Personal Tax Account, Business Tax Account, or by phoning or writing to HMRC. Authorising a new agent for the same service automatically removes the previous one.
Further Reading
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Sources
- Appoint someone to deal with HMRC on your behalf — GOV.UK
- Agent authorisation — GOV.UK
- HMRC online services for agents — GOV.UK
- Managing your tax affairs — GOV.UK