1 Who should sign the form
If the authority is for Who signs the form
You, as an individual You, for your personal tax affairs
A company The secretary or other responsible officer of the company
A partnership The partner responsible for the partnership's tax affairs.
It applies only to the partnership. Individual partners need
to sign a separate authority for their own tax affairs
A trust One or more of the trustees
2 What this authority means
For matters other than VAT or tax credits
We will start sending letters and forms to your agent and
give them access to your account information online.
Sometimes we need to correspond with you as well as, or
instead of, your agent.
For example, the latest information on what Self Assessment
forms we send automatically can be found on our website,
go to www.gov.uk/topic/personal-tax/self-assessment or
phone the Self Assessment Helpdesk on 0300 200 3310.
You will not receive your Self Assessment Statements
of Account if you authorise your agent to receive
them instead, but paying any amount due is
your responsibility.
We do not send National Insurance statements and
requests for payment to your agent unless you have
asked us if you can defer payment.
Companies do not receive Statements of Account.
For VAT and tax credits
We will continue to send correspondence to you rather than
to your agent but we can deal with your agent in writing or
by phone on specific matters. If your agent is able to submit
VAT returns online on your behalf, you will need to authorise
them to do so through our website. For joint tax credit claims,
we need both claimants to sign this authority to enable
HM Revenue and Customs to deal with your agent.
3 How we use your information
HM Revenue and Customs is a Data Controller under the
Data Protection Act 2018. 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, and may use this information for
any of them.
We may get information about you from others, or we
may give 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 and Customs unless the
law permits us to do so. For more information go to
www.gov.uk/hmrc/information-charter
4 Multiple agents
If you have more than one agent (for example, one acting
for the PAYE scheme and another for Corporation Tax),
please sign one of these forms for each.
5 Where to send this form
When you have completed this form please send it to:
National Insurance Contributions and Employer Office
HM Revenue and Customs
BX9 1AN
There are some exceptions to this to help speed the
handling of your details in certain circumstances.
If this form:
• accompanies other correspondence, send it to the
appropriate HM Revenue and Customs (HMRC) office
• is solely for Corporation Tax affairs, send it to the
HMRC office that deals with the company
• is for a High Net Worth customer, send it to the
appropriate High Net Worth Unit
• accompanies a VAT Registration application, send
it to the appropriate VAT Registration Unit
• has been specifically requested by an HMRC office,
send it back to that office
