Form

Authorise a tax agent (64-8)

Use the 'Authorising your agent (64-8)' form to tell HMRC that you give authorisation for someone to act on your behalf for individual or business tax affairs.

Documents

Authorising your agent (64-8)

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

The ‘Authorising your agent (64-8)’ form covers authorisation for individual tax affairs (Self Assessment, partnerships, trusts, tax credits and individuals under PAYE) and business taxes (VAT, PAYE for employers and Corporation Tax).

Use this form to give authorisation for an agent to deal directly with HMRC on your behalf, such as:

  • an accountant
  • a tax agent
  • an adviser

If the person you want to authorise is not in any of these professions, find out how to authorise someone else.

You can remove your agent’s authorisation at any time. If you want to change who you’ve authorised, you must remove the current agent before authorising the new agent.

Find out more about how to change and remove authorisation from an agent acting on your behalf.

The following guidance explains:

  • some of the fields within the ‘Authorising your agent (64-8)’ form
  • what authorisation will be given to your agent

Agent codes

You will be asked for your 6-digit Self Assessment, PAYE or Corporation Tax agent code.

If you do not have a code, you can find out how to get an agent code.

Self Assessment

By submitting this form for Self Assessment purposes, your agent can:

  • discuss your current and previous returns with us
  • view and change your details, such as sources of income
  • provide bank details to us when repayment is due
  • view and submit your updates (income and expenses)
  • finalise your overall tax position
  • view your calculations and amounts owed and paid
  • cancel your Self Assessment registration
  • access your Self Assessment details, such as your:
    • name
    • address
    • National Insurance number
    • Unique Taxpayer Reference

You cannot use this form on its own to set up a Self Assessment account. Find out more about registering for Self Assessment.

Trusts

By submitting this form for Trusts purposes, your agent will gain access to the personal and financial information for your trust.

The 64-8 authority will not provide your agent with access to the Trust Registration Service. Find out more about authorising an agent to maintain a Trust Registration Service record.

Individual PAYE

By submitting this form for Individual PAYE purposes, your agent can access:

  • who you have worked for in the past
  • taxable benefits such as medical insurance and company car information
  • pensions
  • your PAYE involvement start and end dates

Corporation Tax

By submitting this form for Corporation Tax purposes, your agent will:

  • gain access to your company and financial information
  • be able to update the company communication and contact details

Find out more about Corporation Tax.

Tax credits

By submitting this form for tax credits purposes, your agent will gain access to your personal and financial information relating to your Tax Credit claim. They can act on your behalf but cannot receive payments. Correspondence will still be sent to you.

For joint tax credit claims, both claimants need to sign this form to authorise your agent.

VAT

By submitting this form for VAT purposes, your agent can (in writing or by telephone only):

  • discuss your VAT with us
  • sign paper documents on your behalf
  • view, change and submit your VAT details
  • view your VAT payments and liabilities
  • cancel your VAT registration
  • appeal a late submission or late payment penalty
  • access your:
    • VAT registration details, such as your business and contact details
    • submitted VAT returns
    • VAT Return calculations
    • amounts owed or paid

VAT online services for agents

If you have signed up for Making Tax Digital for VAT, this form cannot be used to authorise an agent to manage your Making Tax Digital services.

Find out more about Making Tax Digital for VAT and VAT online services for agents.

Construction Industry Scheme

By submitting the ‘Authorising your agent (64-8)’ form for Construction Industry Scheme purposes, your agent can access your returns, subcontractors’ income and deductions.

Find out more about the Construction Industry Scheme.

Agents can find their Agent Government Gateway identifier (if they have one) by signing into HMRC online services for agents and selecting ‘Authorise client’ from the left-hand menu. The identifier will appear on the next screen under the title ‘Agent identifier’.

Employers’ PAYE

Only complete this section of the form if you’re an employer operating PAYE.

By submitting this form for Employers’ PAYE purposes, your agent will have access to your employees’ personal and financial information.

Find out more about Employers’ PAYE.

Agents can find their Agent Government Gateway identifier (if they have one) by signing into HMRC online services for agents and selecting ‘Authorise client’ from the left-hand menu. The identifier will appear on the next screen under the title ‘Agent identifier’.

Find more information

Find out:

You can also sign in to your agent services account.

How to authorise someone for Tax Credit and Child Benefit

Use form TC689 to authorise someone to act on your behalf for Tax Credit and Child Benefit matters.

If you want to submit a subject access request

You cannot use the ‘Authorising your agent (64-8)’ form to make a subject access request to HMRC.

Find out how to make a subject access request to HMRC.

Published 4 April 2014
Last updated 31 January 2023 + show all updates
  1. Information on form FB12 has been removed because you now only need to use form 64-8 to authorise an agent.

  2. The 'Authorising your agent (64-8)' iForm has been removed and replaced by the new 'Authorising your agent (64-8)' PDF form. Guidance has been added to help you to complete the form.

  3. Section 3 of form 64-8 has been updated giving guidance on how we use your information.

  4. Under '5 Where to send this form' in bullet point 3 the words 'or an expatriate' and 'or the Manchester expat team' has been deleted. The Manchester Expat Team no longer deal with 64-8 forms.

  5. The Authorising your agent (64-8) attachment has been updated and replaced.

  6. Added translation