Enter your name use capital letters
I, the above, authorise my agent to use PAYE online and/or
CIS online services to receive information over the Internet
from HM Revenue & Customs (HMRC) on my behalf.
Name of agent
Tick one or both of the following
I authorise the agent named above to use PAYE online
services to receive information over the Internet
from HMRC on my behalf
I am a contractor in the Construction Industry Scheme
and wish to authorise the agent named above to use
the CIS online services to receive information over
the Internet from HMRC on my behalf
Agents details
Contact name
Phone number
Fax number
Email address
PAYE Agent ID Code
Agent’s Government Gateway Identifier
You need to get this from your agent
Employer/contractor details
Are you registered as an organisation
on the Government Gateway?
No Yes
If you are registered, you can complete your agent
authorisation at the Government Gateway instead of using
this paper form. We can update your records quicker if you
use this method.
Please read the notes on page 2 before completing this authority
mployer’s PAYE reference (see Notes on page 2) Accounts Office reference (see Notes on page 2)
Authorising your agent to use
PAYE/CIS online services (Internet)
FBI2 Page 1 HMRC 10/12
click to sign
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dd mmm yyyy
This form FBI2 can only be used to authorise accepting
information over the Internet.
Please send the completed form to:
HM Revenue & Customs
Central Agent Authorisation Team
Benton Park View
E98 1ZZ
If your agent is registered, they can use the Online Agent
uthorisation service to complete this authorisation online.
It can save time and reduce the chances of error.
lease use form 64-8 if you want to authorise an agent to act
on your behalf generally, in connection with Self Assessment
or other HMRC matters.
Go to www.hmrc.gov.uk/online for more information about
our Online services.
Reference numbers
Employer PAYE reference This can be found on
correspondence you receive from your HMRC office, for
example forms P6, P9, P35.
Accounts Office reference This can be found on the
yellow payslip booklet P30BC sent to you by your
HMRC Accounts Office.
Who should sign the form
It depends what type of employer you are.
See the guidance below.
Type of
employer/contractor Who signs the form
Individual You
Companies The secretary or any other
responsible officer of the company
Partnerships The partner responsible for the
partnership’s affairs
It applies only to the partnership.
Individual partners need to sign a
separate authority for their
own affairs
Trusts One or more of the trustees
Page 2
How we use your information
HM Revenue & Customs is a Data Controller under the
Data Protection Act 1998. We hold information for the
purposes specified in our notification to the Information
Commissioner, including the assessment and collection of
tax and duties, the payment of benefits and the prevention
and detection of crime. We may use this information for
ny of them.
We may get information about you from others, or we may
ive information to them. If we do, it will only be as the law
permits to:
check the accuracy of information
prevent or detect crime
protect public funds.
We may check information we receive about you with what
is already in our records. This can include information
provided by you, as well as by others, such as other
government departments or agencies and overseas tax and
customs authorities. We will not give information to anyone
outside HM Revenue & Customs unless the law permits us
to do so. For more information go to www.hmrc.gov.uk
and look for Data Protection Act within the Search facility.
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