Appoint someone to deal with HMRC on your behalf

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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 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.

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