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How we use your information
HMRC is committed to protecting the privacy and security of
your personal information.
This authorisation covers acts under:
• UK General Data Protection Act (UK GDPR)
• Data Protection Act (DPA) 2018
• Commissioner’s for Revenue and Customs Act (CRCA) 2005
For more information go to:
• www.gov.uk/government/publications/data-protection-act-
dpa-information-hm-revenue-and-customs-hold-about-you
• IDG40120 – Sharing information outside of HMRC: legal
obligations: lawful disclosure under section 18 CRCA
www.gov.uk/hmrc-internal-manuals/information-disclosure-
guide/idg40120
This authority allows us to exchange, amend and disclose
information about you with your agent and to deal with
them on matters within the responsibility of HMRC, as
specified on this form.
HMRC is not responsible for how your agent uses or holds
your personal information. You should contact your agent
directly if you want more information.
Who should sign this form
Please note the legal age for an individual to give consent is
generally 13 years and above in England and Wales and 12
years and above in Scotland.
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
Agent Government Gateway identifier
Agents can find their Agent Government Gateway identifier
by logging on to HMRC online services for agents and
selecting ‘Authorise client’ from the left hand menu.
The identifier will appear on the next screen under the title
‘Agent identifier’.
Other Agent Authorisation options
Temporary basis
Use form COMP1 to temporarily authorise an agent to act
on your behalf if you’re having a compliance check carried
out. For more information go to www.gov.uk/guidance/tax-
adviser-authorisation-for-compliance-checks
High Income Child Benefit Charge
Use form CH995 to authorise an appointed tax adviser to
deal with your High Income Child Benefit Charge affairs.
For more information go to
www.gov.uk/government/publications/child-benefit-authorise-
a-tax-adviser-for-high-income-child-benefit-charge-matters-
ch995
Tax credits and Child Benefit
Use form TC689 to authorise someone to act on your
behalf for Tax Credit and Child Benefit matters. For more
information go to
www.gov.uk/government/publications/tax-credits-and-child-
benefit-allow-someone-else-to-act-for-you-tc689
Digital Services
You can also authorise your agent to act for you online using
our digital services. For more information go to
www.gov.uk/guidance/client-authorisation-an-overview
Where to send this form
Only send pages 1 and 2 to HMRC, do not send page 3.
Keep page 3 for your records.
When you’ve completed pages 1 and 2 of this form please
send them 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 HMRC office
• is solely for Corporation Tax Affairs, send it to the HMRC
office that deals with the company
• i s 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 the office
Notes