64-8 Authorising your agent Page 1 of 3 HMRC 03/22
Authorising your agent
This form was updated in March 2022.
Read the Notes on page 3 before filling in this authority
If you do not have an agent but would like another person to
communicate with HMRC on your behalf follow the guidance
at www.gov.uk/appoint-tax-agent
This form overrides any earlier authority given to HMRC.
HMRC may contact you in the future to reauthorise your
agent relationship to comply with the UK General Data
Protection Regulation (UK GDPR). For more details on what
your agent will have access to, follow the guidance at
www.gov.uk/government/publications/tax-agents-and-
advisers-authorising-your-agent-64-8
To change your agent or withdraw your consent
Follow the guidance at www.gov.uk/guidance/change-or-
remove-your-tax-agents-authorisation
Multiple agents
If you have more than one agent (for example, one acting for
the PAYE scheme and another for Corporation Tax) fill in one
of these forms for each agent.
I, (print your name)
of (name of business, company or trust if applicable)
authorise HMRC to disclose information to (agent’s business name)
Give your personal details or company registered office here
Address
Postcode
Phone number
I confirm that the nominated agent has agreed to act on my behalf, and
the authorisation is correct and complete.
This authorisation is limited to the matters indicated on this form.
Signature
Date
Give your agent’s details here
Address
Post code
Phone number
Agent code (SA)
Agent code (CT)
Client reference
Individual Pay As You Earn (PAYE)
Your agent will have access to your PAYE information
such as your income, tax, national insurance, pension as
well as your personal and financial information. For more
information go to
www.gov.uk/topic/personal-tax/income-tax
National Insurance number
Self Assessment If you tick this box you must give
your National Insurance number
(NINO) and/or your Unique Tax
reference (UTR)
Partnership
I f you tick this box you must give
your Unique Tax reference (UTR)
Your agent will have access to your Self Assessment and
Partnership information such as your income, tax, national
insurance, pension as well as your personal and financial
information. For more information go to
www.gov.uk/selfassessment
National Insurance number
Unique Tax reference (UTR) if applicable
If UTR has not been issued yet tick here
If you’re a Self Assessment taxpayer, we’ll send your
Statement of Account to you, but if you would like
us to send it to your agent instead tick here
Paying any amount due is your responsibility.
Trust
Your agent will have access to your personal and financial
information for your trust. For more information go to
www.gov.uk/trusts-taxes
Unique Tax Reference (UTR) if applicable
CLEAR FORM
Page 2 of 3
VAT
Please note if you have signed up for Making Tax Digital
for VAT, this form cannot be used to authorise an agent to
manage your Making Tax Digital services.
We’ll 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 wants to submit VAT returns online on your
behalf, you’ll need to authorise them through your business
tax account or ask your agent to begin authorisation
through their digital services. You may receive a letter
containing a PIN which you’ll need to pass to your agent to
complete authorisation.
For more information go to
www.gov.uk/topic/business-tax/vat
VAT Registration number
If not registered
yet tick here
Construction Industry Scheme (CIS)
Your agent will have access to your returns, subcontractors’
income and deductions.
For more information go to
www.gov.uk/what-is-the-construction-industry-scheme
CIS Reference number
PAYE Reference number
/
Agent Government Gateway identifier
(required for online access)
PAYE Agent ID code
Please select below how you would like your agent to receive
the information, you can tick more than one box.
I am a contractor in the CIS and authorise the agent
named above to use the CIS online services to receive
information over the internet from HMRC on my
behalf and I have given my Agent Government
Gateway ID and PAYE Agent code.
I am a contractor in the CIS and authorise the agent
named above to receive information over the phone
and in writing from HMRC on my behalf.
Tax credits
Your agent will have access to your personal and financial
information relating to your Tax Credit claim. They
can act on your behalf but cannot receive payments.
Correspondence will still be sent to you. For joint tax credit
claims we need both claimants to sign this authority for
HMRC to deal with your agent. For more information go to
www.gov.uk/taxcredits
National Insurance number
If you have a joint tax credit claim and the other claimant
wants HMRC to deal with this agent, they must give
their name and sign here
Joint claimant’s name
Joint claimant’s National Insurance number
Joint claimant’s signature
Corporation Tax
Your agent will have access to your company and financial
information and be able to update the company
communication and contact details. For more information
go to www.gov.uk/topic/business-tax/corporation-tax
Company Registration number
Company’s Unique Tax reference
Employers’ PAYE
Note: Only complete this section if you’re an employer
operating PAYE.
Your agent will have access to your employees’ personal and
financial information.
For more information go to www.gov.uk/paye
PAYE Reference number
/
Agent Government Gateway identifier
(required for online access)
PAYE Agent ID code
Please select below how you would like your agent to
receive the information, you can tick more than one box.
I authorise the agent named above to use PAYE online
services to receive information over the internet from
HMRC on my behalf and I have given my Agent
Government Gateway ID and PAYE Agent ID code.
I authorise the agent named above to receive
information over the phone and in writing from
HMRC on my behalf.
Page 3 of 3
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