Appoint someone to deal with HMRC on your behalf

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’re 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
BX9 1AN

The letter must include:

  • your name and address
  • your tax reference number, for example 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.

Give someone power of attorney over your tax affairs

You can give someone power of attorney over your tax affairs, such as by setting up a lasting power of attorney (LPA).

Depending on how you decide to set up the power of attorney, the person may be able to:

  • make tax decisions on your behalf
  • help you make tax decisions

If you’re ever unable to make decisions for yourself in the future but you have not given someone power of attorney, another person can set up a property and financial affairs deputyship instead. They will then be able to manage your tax affairs.

Tell HMRC about the power of attorney

Once they have a registered power of attorney, the person helping you will need to tell HMRC so they can update their records.

To do this, they need to send HMRC either an original or certified copy of the power of attorney.

If they’re in the UK and you want them to manage your tax credits, they can send the original or certified copy to:

Tax Credit Office
IAA Team 2, Area E
St Mark’s House
St Mary’s Street
Preston
PR1 4AT

If they’re in the UK and you want them to manage any other tax affairs, they can send the original or certified copy to:

Pay As You Earn and Self Assessment
HM Revenue and Customs
BX9 1AS
United Kingdom

If they’re outside of the UK and you want them to manage any tax affairs, they can send the original or certified copy to:

HM Revenue and Customs
Benton Park View
Newcastle Upon Tyne
NE98 1ZZ

The copy will be returned to them. After that, if they sent in a letter with the copy, they should get a reply letter from HMRC. They should not need to send in a copy again, unless the details of the power of attorney change.