You need permission from the person you’re helping if you want to deal with HM Revenue & Customs (HMRC) on their behalf.
Calls to HMRC and short-term dealings
For general calls, eg to ask for a form, you don’t need permission from the person you’re helping.
To discuss personal tax information the person whose affairs you’re handling must be in the room with you. HMRC will confirm their identity and check the person is happy for you to represent them. You must also have their tax reference number ready.
HMRC has customer services for people with a disability.
If you’re interpreting for a non-English speaker you must be over 16. HMRC’s helpline also offers foreign language services.
Handling someone’s affairs permanently
The person whose affairs you’re handling has to write to HMRC to ‘appoint’ you.
The letter needs to include the following information:
- their name and address
- their tax reference or claim number
- your name and address
- their signature
If they can’t write the letter themselves they need to sign it. If this isn’t possible contact an HMRC enquiry centre.
After you’ve been appointed
If the person has to fill in a Self Assessment tax return, future correspondence from HMRC will be sent to you - except tax bills or refunds.
In all other circumstances, correspondence will still be sent to the person you’re representing.
Power of attorney
If you have power of attorney for someone you need to write to HMRC and tell them. HMRC will then send all correspondence to you.
HM Revenue & Customs
Pay As You Earn
PO Box 1970
Authorising an accountant or tax adviser
If you want the agent to ask about your partner’s income and Child Benefit entitlement because of the tax charge, you must also fill out form 64-8 (unless you’ve already done so for another reason).