Get access to the Income Record Viewer for agents
How to access the Income Record Viewer and use the digital handshake if you’re an agent to check your clients' pay and tax details, employment history and tax codes.
Before you start
You will need an agent services account to access the Income Record Viewer online service.
If you do not have an agent services account you will need to create an account.
What the digital handshake allows you to do
You cannot use an existing form 64‑8 or Online Agent Authorisation to access the Income Record Viewer.
The digital handshake allows you to access your client’s information in the Income Record Viewer.
It does not give you authority to act on your client’s behalf when contacting HMRC by telephone, webchat or post.
You will still need a valid form 64‑8 or Online Agent Authorisation to discuss their tax affairs with HMRC.
Get authorised using the digital handshake
Find out how to get authorised using the digital handshake so that you can access your client’s information in the Income Record Viewer.
Each client will need to accept your digital handshake request before you can access their information in the Income Record Viewer.
Your clients can accept your digital handshake after signing in to their personal tax account. If they do not have sign in details, they can create these when selecting the digital handshake link that you send.
If any of your clients are digitally excluded, create an authorisation request. Give your client the authorisation request link and a number to call HMRC. They will be passed through to the Extra Support Team, who will talk them through the process over the phone.
After you’re authorised
Sign in to your agent services account to access the Income Record Viewer.
Online services may be slow during busy times. Check if there are any problems with this service.
You will need the sign in details that you created for your agent services account.
After you’ve signed in
You can now access, in the Income Record Viewer, your client’s:
- PAYE information for the current year plus the 4 previous tax years
- employment records, including time in employment, their PAYE reference, the pay and tax details for each of their jobs
- student loan repayments, if any, collected through payroll
- latest tax code for the current tax year, including all allowances and deductions
- taxable benefits provided by an employer, such as company car and medical insurance, and whether these are forecast (P11D not received yet) or actual (P11D received)
- state and private pension information
- details of any underpaid tax and other debts such as tax credits or Class 2 National Insurance contributions collected through their tax code
Updates to this page
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Guidance updated to explain what the digital handshake allows you to do.
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The 'first published' date of the guide has been updated to 16 November 2022. The guidance was previously published on 22 April 2022 but was later unpublished until November 2022.
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The guidance has been updated to include information on how to get authorised using the digital handshake, what your client's will need to do to authorise you, including how to get help if your client is digitally excluded, what to do after you're authorised and what information you will be able to access in the Income Record Viewer.
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First published.