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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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CT online services: CT online services overview: authorising an agent to act on behalf of the company

Companies have to authorise an agent to act on their behalf using a form 64-8, which must be printed and sent to HMRC. However, an agent can use the HMRC online authorisation service to avoid having to deal with a paper form.