Tax-Agent Guidance

Businesses and taxpayers can appoint a professional adviser to help deal with HMRC. Agent authorisation allows an adviser to communicate with HMRC on a taxpayer’s behalf and access relevant tax information where authority has been granted.

This page explains the basic principles of tax-agent authorisation, the role of an agent, and where to find official HMRC guidance on appointing someone to deal with HMRC.

Key Points

• Agent authorisation requires taxpayer approval.
• Different taxes may require different authorisations.
• HMRC provides online and paper-based authorisation routes.
• Businesses remain responsible for their tax affairs.
• Good communication between taxpayer and adviser is important.
• Official HMRC guidance explains available authorisation methods.

Recommended Sections

• What is a tax agent?
• Authorising an agent
• Form 64-8
• Online authorisation
• Responsibilities of the taxpayer
• Working effectively with an adviser