Agent Authorisation & Form 64-8

Taxpayers and businesses can authorise a professional adviser to deal with HMRC on their behalf. HMRC provides a number of authorisation methods, including form 64-8 and online authorisation processes, depending on the taxes involved and the services required.

This page explains the main authorisation routes and provides links to official HMRC guidance.

Key Points

• Agent authorisation requires taxpayer approval.
• Different taxes may require different authorisation methods.
• Form 64-8 remains available for certain authorisations.
• HMRC also provides online authorisation services.
• Businesses should understand what authority has been granted.
• Taxpayers remain responsible for their tax affairs.

Recommended Sections

• What is agent authorisation?
• Form 64-8
• Online authorisation
• Taxes covered by authorisation
• Responsibilities of the taxpayer
• Official HMRC guidance