How do I authorise an accountant to act on my behalf with HMRC?
Answered 17 March 2026
Here is a comprehensive answer based on the available HMRC guidance.
HMRC Guidance / Practice
There are several ways to authorise an accountant (or other agent) to act on your behalf with HMRC, depending on the tax service involved.
1. The Digital Handshake (Online)
For many modern tax services, authorisation is done via a digital handshake:
- Your agent signs into their agent services account, selects 'Ask a client to authorise you', enters your details, and sends you an authorisation request link by email.
- You click the link, sign in with your credentials for the relevant tax service, and confirm the authorisation.
- The link expires after 21 days — if you miss it, ask your agent to send another.
Tax services that use the digital handshake include: VAT, Making Tax Digital for Income Tax, Capital Gains Tax on UK property, Income Record Viewer, Plastic Packaging Tax, Pillar 2, and Trust Registration Service.
2. Online Agent Authorisation
For services such as Self Assessment, Corporation Tax, PAYE, and CIS, your agent can apply via the Online Agent Authorisation service. HMRC will then send you a letter with an authorisation code, which you pass to your agent.
3. Paper Form — 64-8 'Authorising Your Agent'
For certain taxes (e.g. Self Assessment, Corporation Tax, PAYE, and legacy VAT), you can use the 64-8 paper form. Your agent will typically provide this form for you to sign.
4. Letter of Authority (for SDLT and Limited Authorisation)
For Stamp Duty Land Tax (SDLT), you can send a signed letter of authority to HMRC at:
BT - Stamp Duty Land Tax, HM Revenue and Customs, BX9 1HD
For limited authorisation (where you only want your agent to deal with a specific area of tax, without full online access), write to HMRC. The letter must include:
- Your name and address
- Your tax reference number (e.g. UTR)
- The name and address of the agent
- Your signature
Note: HMRC no longer accepts the 64-8 form for limited authorisation requests.
5. Important Reminders
- You remain legally responsible for your own tax affairs, even after authorising an agent.
- If your agent submits a tax return on your behalf, you must check the information and confirm it is correct before submission.
- HMRC will only provide access to your information to agents who have been properly authorised.
- If a friend or family member (rather than a professional agent) needs to manage your tax, they must use the Trusted Helper service instead.
Citation sources
Your agent will tell you how they want you to authorise them. Depending on which tax services you and your agent use, there are different ways to give your agent authority, including: the digital handshake — where your agent sends you an email with a link online agent authorisation — where your agent submits a request to HMRC, we then send you a letter with an authorisation code and you give the code to your agent through your business tax account for certain taxes — after you’ve registered for
Your agent will send you an email with a link. Select the link and sign in with the sign in details you use for the tax service you need to authorise your agent for. You may have more than one account, so make sure you use the correct sign in details. The link will expire after 21 days. If you have not responded by then, you’ll need to ask your agent to send another link. You may be asked to verify your identity before you can give authorisation to your agent. If you authorise your agent for Mak
You can use the digital handshake to authorise an agent to act on your behalf for the following tax services: Income Record Viewer Manage a Capital Gains Tax on UK property account Making Tax Digital for Income Tax Manage Plastic Packaging Tax managing a trust or estate Pillar 2 VAT For other taxes, talk to your agent about how they can get authorised. Your agent may ask you to authorise them in your business tax account. They will give you information about how to do this. Find out how you can
If you want to authorise an agent to deal with a specific area of your tax, but not act as a full tax agent on our records, this is called limited authorisation. An agent with limited authorisation can: talk to HMRC and answer any questions on your behalf help you to fill in forms They will not have access to your tax online. To give an agent limited authorisation to help deal with your tax, write to HMRC. National Insurance contributions and Employers Office HM Revenue and Customs BX9 1AN The l
Depending on which tax services you will be using, there are different ways to get authorisation from your clients, including: the digital handshake using the online service asking your client to authorise you through their business tax account using paper forms Follow these steps to help you get authorised. Use the table to find out the different ways you can get authorised for the tax service you need. Follow the instructions after the table on how to get authorised. If you’re using the Stamp
The draft letter below is an example of a letter of authority. This draft can be completed and sent to HMRC at the address below. BT - Stamp Duty Land Tax HM Revenue and Customs BX9 1HD United Kingdom Dear Sirs, Stamp Duty Land Tax – Letter of Authority UTRN: (if applicable) Property/Properties: (Details of property the agent will be authorised to deal with for SDLT) I/We hereby authorise the following agent to act on my/our behalf for Stamp Duty Land Tax (SDLT) matters relating to the above. My
To get authorised using the digital handshake, you need to send an authorisation request. Sign into your agent services account. Select ‘Ask a client to authorise you’. Enter your client’s details and follow the steps to get an authorisation request link on the final page.
ine services account to your agent services account not applicable Notification of Vehicle Arrivals (NOVA) apply with Online Agent Authorisation or through your client’s business tax account not applicable Online Tax Registration Service apply with Online Agent Authorisation not applicable PAYE apply with Online Agent Authorisation or through your client’s business tax account apply with the 64-8 paper form Plastic Packaging Tax apply using the digital handshake not applicable Pillar 2 apply usi
You may authorise HMRC to receive data from (and send data to) an agent on your behalf. Once you’ve done this, that agent can use software to create, view, edit and send your data to HMRC. Your agent may also keep and maintain digital records on your behalf. You’ll be able to have more than one agent performing different services for you, and you’ll be able to manage different levels of permission for each of them. Agents must have software of their own, or have access to the software that holds