Guidance and regulation

Find out what to do if your agent asks you to authorise them using a link.

• From: HM Revenue & Customs
• Updated: 2 November 2023

Find out how to ask for authorisation, manage your client's account and how to send returns as an agent.

• From: HM Revenue & Customs
• Updated: 1 February 2023

Find out how to register with HMRC by post so you can create an agent services account.

• From: HM Revenue & Customs
• Updated: 28 February 2024

Find out the different ways you can get client authorisation including the digital handshake, Online Agent Authorisation service, paper forms and through your client's business tax account.

• From: HM Revenue & Customs
• Updated: 9 February 2024

Find out how to change and remove authorisation from an agent acting on your behalf.

• From: HM Revenue & Customs
• Updated: 16 February 2024

Find out how to use the Online Agent Authorisation to get client authorisation for HMRC online services for agents.

• From: HM Revenue & Customs
• Updated: 18 January 2024

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.

• From: HM Revenue & Customs
• Updated: 15 February 2023

Find out how to use the digital handshake to get client authorisation for the agent services account.

• From: HM Revenue & Customs
• Updated: 7 September 2022

Find out how to change or remove authorisation online, by phone or in writing.

• From: HM Revenue & Customs
• Updated: 12 December 2022

How to use paper forms to set up agent authorisations to deal with HMRC.

• From: HM Revenue & Customs
• Updated: 6 February 2023

Find out what to do if your agent asks you to authorise them through your business tax account.

• From: HM Revenue & Customs
• Updated: 6 October 2022

Find out what roles and access you can give your staff in your HMRC online services for agents account and your agent services account.

• From: HM Revenue & Customs
• Updated: 7 July 2021

How to set up temporary authorisation to deal with HM Revenue and Customs (HMRC) on a client’s behalf for compliance checks.

• From: HM Revenue & Customs
• Updated: 16 December 2015

Check the availability and any issues affecting the approval and set up of your agent services account if you are not based in the UK.

• From: HM Revenue & Customs
• Updated: 4 April 2024

Check the availability and any issues affecting the Income Record Viewer for agents service.

• From: HM Revenue & Customs
• Updated: 8 February 2024