Authorise an agent to manage your tax affairs

A paid agent can be: a professional accountant tax adviser They must meet HMRC’s standard for agents . Find out what to look out for when you’re choosing a tax agent . You must authorise your agent before they can deal with HMRC on your behalf. They will tell you how to do this. Depending on what you’ve authorised your agent to do on your behalf , they’ll be able to deal with your tax affairs, for example submitting your Self Assessment tax return. If you’re an agent, find out how to get authorisation from a client . A legal adviser or solicitor can also help with issues like Inheritance Tax and taxes on buying and selling property.

Ask a friend or relative 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 check or update your taxable benefits (company cars or medical insurance only) check your State Pension view your National Insurance record Your trusted helper cannot use this service to help you with your Self Assessment. You’ll still be legally responsible for your own tax.

Authorise someone to deal with HMRC for you

You can arrange for an ‘intermediary’ to deal with HMRC for you. This could be a friend, relative or a voluntary organisation. You might do this if you’re ill, have a disability or do not speak English. 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 date of birth 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. Once the person helping you has a registered power of attorney, they will need to tell HMRC so they can update their records. Tell HMRC about the power of attorney by phone The person helping you can tell HMRC by phone if all of the following apply: the LPA was registered on or after 1 January 2016 in England or Wales they have an LPA online account they can make decisions about property and financial affairs The person helping you will need to contact the relevant HMRC helpline . For example, they need to call the National Insurance helpline if they’re calling about National Insurance contributions. When they call, the person helping you will need to give HMRC an access code so they can check that the LPA is valid. To get an access code, the person helping you will need to sign in to their LPA online account . Access codes are 13 characters long and start with a V, for example, V-AB12-CD34-EF56. Access codes can only be given over the phone, they cannot be sent by post. Once confirmed, HMRC will then be able to update their tax records and discuss tax queries with the person helping you. In some cases HMRC may also need either an original or certified copy of the LPA . They will say if this is the case. Tell HMRC about the power of attorney by post The person helping you can tell HMRC by sending either: an original copy of the LPA a certified copy of the LPA Find out how to certify a copy of an LPA or how to certify other types of power of attorney . If they’re in the UK and you want them to manage any 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.

Appoint someone to deal with HMRC on your behalf

Overview

You can authorise someone else to deal with HM Revenue and Customs (HMRC) for you.

You can:

authorise an agent to manage your tax affairs (such as an accountant or tax adviser)
ask a friend or relative to manage your tax online
authorise a friend, relative or voluntary organisation to talk to HMRC and help you fill in forms
give someone power of attorney to make tax decisions on your behalf or help you make tax decisions

This guide is also available in Welsh (Cymraeg).

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.

View a printable version of the whole guide

Appoint someone to deal with HMRC on your behalf

Overview

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