You may need permission from the person you’re helping if you want to deal with HM Revenue and Customs (HMRC) on their behalf.
Calls to HMRC and short-term dealings
For general enquiries or to ask for information to be sent directly to the person you’re helping, you don’t need their permission.
The person must be in the room with you when you call if:
- you want HMRC to share the person’s personal tax information with you
- you’re calling to update their name or address
HMRC will confirm their identity and check that they’re happy for you to represent them.
If you’re calling HMRC on someone else’s behalf, you must have their tax reference number (eg their Unique Taxpayer Reference (UTR) for Self Assessment) 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 in the long term or permanently
The person whose affairs you’re handling has to write to HMRC to appoint you.
If they can’t write the letter themselves, they need to sign it. If this isn’t possible contact HMRC.
Lasting power of attorney
If you have lasting power of attorney for someone you need to write to HMRC and tell them.
HM Revenue and Customs
Pay As You Earn
PO Box 1970
HMRC will then send all correspondence to you.