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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Customer contact and data security: contact with third parties: getting authority: writing in

If the customer wants a third party to deal with their tax affairs on a permanent basis, they should be advised to put this in writing.

The letter should:

  • be written by the customer
  • detail the name of the third party and their relationship to the customer
  • be signed by original signature (no photocopies or faxed copies)
  • include the Head of Duty and detail any restrictions that they may want; for example, they are happy for us to discuss their current debt, but not their debt history or payments
  • detail how long they wish to have the authority in place, if applicable.
  • be sent to the appropriate campaign office(This content has been withheld because of exemptions in the Freedom of Information Act 2000) ongoing campaigns(This content has been withheld because of exemptions in the Freedom of Information Act 2000) HoD Campaign Single Point of Contact
  • be noted clearly, including all details (when the authorisation was received, was it signed, name of third party, HoD, restrictions, time limit, and so on) on the IDMS Notes & Assets permanent notes screen.

If the customer wants to appoint an accountant, agent or personal representative, then they should send in a 64-8 to:

CAA Team
Longbenton
Newcastle upon Tyne
NE98 1ZZ.

Alternatively, the 64-8 can now be done online using the Online Agent Authorisation Service (GOV.UK).