You can authorise someone else to deal with HM Revenue and Customs (HMRC) for you, eg 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, you can 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
You can appoint a VAT agent using VAT online services.
Authorise someone to manage your tax online
You can register a friend or family member to manage your tax online - this is called having a ‘trusted helper’.
Your trusted helper must then use the service to accept your registration.
You’ll still be legally responsible for your own tax.
You’ll need the other person’s:
- first and last name
- National Insurance number
- date of birth
Your trusted helper can currently only update your company car details or view your Income Tax estimate with the trusted helpers service. More services will be available in the future.
Authorise a friend, relative or voluntary organisation to act as an intermediary
If you’re ill, have a disability or don’t 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.
HM Revenue and Customs
Central Agent Authorisation Team
Newcastle upon Tyne
The letter must include:
- your name and address
- your tax reference number, eg your Unique Taxpayer Reference (UTR)
- the name and address of the person or organisation you want to authorise
- your signature
If you can’t sign the letter, you’ll need to contact the relevant department at HMRC or get someone to do it for you.