How to get authorised to act as a tax agent on behalf of your clients

Once you’ve registered as a tax agent, you must then get authorisation from your client so that you can transact for them.

You should not use your client’s HMRC sign in details or access their online tax account.

If your client is digitally excluded, give them the authorisation request link and a number to contact HMRC. Your client will be passed through to the Extra Support Team, who will talk them through the process over the phone.

Find out the different ways to get client authorisation

Depending on which tax services you will be using, there are different ways to get authorisation from your clients, including:

When you (the agent) use the digital handshake for the Income Record Viewer online service, it only authorises you to view income data in the online service. It does not authorise you to speak to HMRC on the client’s behalf. For that, a form 64-8 or Online Agent Authorisation is still needed.

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 Taxes service, you do not need to get authorisation from your client to submit a return using the online service.

Using the digital handshake to get authorised

Using Online Agent Authorisation to get authorised

Getting authorised through your client’s business tax account

You can ask your client to authorise you through their own business tax account. They will need your agent Government Gateway Identifier to do so. You can find this by completing the following steps.

Find your identifier on the next screen under the title ‘Agent Identifier’.

Get authorised using online services, online forms or paper forms