Authorising an agent to deal with your tax affairs

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This guide covers authorising paid agents, such as a professional accountant or tax adviser. There’s a different way to appoint a friend or relative to deal with HMRC on your behalf.

Depending on which tax services you and your agent use, there are different ways to give your agent authority. Check all the ways that an agent can be authorised for the tax services you need.

You’ll still be legally responsible for your own tax.

If your agent submits your tax return, you must check the information and let them know it’s correct before they submit it to us.

What an authorised agent can do on your behalf

When authorised, your agent can access your returns, subcontractors’ income and deductions.

  • gain access to your company and financial information
  • be able to update the company communication and contact details
  • sign you up for Making Tax Digital for Income Tax
  • create, store and correct digital records of your self-employment and property income and expenses
  • submit your tax return and pay tax due by 31 January the following year
  • When authorised, your agent will have access to your employees’ personal and financial information.

    By submitting the ‘64-8 Authorising your agent’ form for Individual PAYE purposes, your agent can access:

  • taxable benefits such as medical insurance and company car information
  • your PAYE involvement start and end dates
  • make claims for tax relief in your tax returns
  • discuss your current and previous tax returns with us
  • view and change your details, such as sources of income
  • provide bank details to us when repayment is due
  • view and submit your updates (income and expenses)
  • view your calculations and amounts owed and paid
  • cancel your Self Assessment registration
  • Your agent can also access your Self Assessment details, such as your:

    Before you authorise an agent you must first register for Self Assessment. If you already have a Self Assessment account you can use the ‘64-8 Authorising your agent’ form to authorise an agent.

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    Read the original at the source: https://www.gov.uk/guidance/authorising-an-agent-to-deal-with-your-tax-affairs

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