Guidance

Authorise an agent to deal with certain tax services for you

Find out how to authorise an agent to act on your behalf for certain tax services.

You must not give your log in credentials to your agent or anyone else.

If you’re an agent, you must not use your client’s credentials to log into any account. Find out how to get authorised for HMRC online services for agents.

If you’re managing tax for a friend or family member, you must use the Trusted Helper service.

If your business uses members of staff to manage your business tax affairs, they cannot be authorised as a tax agent, they should use your business’s online tax account

How to authorise your agent to deal with certain taxes on your behalf

You can use these steps in your business tax account to authorise an agent to act on your behalf for the following tax services:

  • Making Tax Digital for VAT
  • Manage a Capital Gains Tax on UK Property account
  • Making Tax Digital for Income Tax
  • Managing a trust or estate
  • Manage Plastic Packaging Tax

For all other tax services, your agent will start the authorisation process.

1. Sign up to each tax service you want the agent to deal with

You’ll need a Government Gateway user ID to do this. If you do not have one, you can get one when you sign up to a tax service.

Sign up for:

Other ways to sign up

Your agent can also sign you up to Making Tax Digital for Income Tax but you must have already submitted a Self Assessment tax return or signed up to Self Assessment.

You must not give your Government Gateway ID to your agent or anyone else. If you’re an agent you must not use your client’s Government Gateway ID to log into any account.

2. Tell your agent that you’ve signed up to the tax services

If you want them to manage a Capital Gains Tax on UK Property account, you must also tell them the account or reference number.

Your agent will send you an email with a link. Select the link, sign in with the Government Gateway ID you use for the tax service you need to authorise your agent for. You may have more than one so make sure you use the correct ID. You may be asked to verify your identity before you can provide your authorisation to your chosen agent.

The link will expire after 21 days. If you have not responded by then, you’ll need to ask your agent to send another link.

You may be asked to verify your identity before you can give authorisation to your agent.

You must keep the email that your agent sends you as you may need to use this link if you decide to remove your agent.

How to authorise an agent for all other tax services

You need to speak to your agent who can explain the process to give them authorisation for:

  • Self Assessment for Agents
  • Corporation Tax for Agents
  • PAYE for Agents ― for PAYE for employers and the Construction Industry Scheme
  • VAT for Agents
  • VAT EU Refunds for Agents
  • VAT EC Sales List and Reverse Charge Sales List
  • VAT Mini One Stop Shop for Agents
  • Notification of Vehicle Arrivals
  • Machine Games Duty for Agents
  • Gambling Tax for Agents

Your agent can then follow the steps to authorise an agent to deal with HMRC.

Change or remove your agent’s authorisation status

Find out more information on how to change or remove agent authorisation.

Published 7 October 2020
Last updated 1 April 2022 + show all updates
  1. Information about how to authorise an agent to manage Plastic Packaging Tax has been added.

  2. How to authorise an agent for all other tax services section added.

  3. The 'How to authorise an agent' section has been updated, as agents can now create an authorisation request for a client if they have registered for Self Assessment.

  4. First published.