How to get authorised to act as a tax agent on behalf of your clients
Find out the different ways you can get client authorisation including the digital handshake, Online Agent Authorisation service, paper forms and through your client's Business Tax Account.
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 Government Gateway user ID or access their online tax account.
If your client is digitally excluded, give them a number to call HMRC and they 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:
- the digital handshake
- online
- asking your client to authorise you through their Business Tax Account (BTA)
- paper forms
To get authorised, you must:
- 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, you can immediately submit a return using the online service.
| Tax service | how to apply online | how to apply in writing |
|---|---|---|
| Annual Tax on Enveloped Dwellings (ATED) | apply using the ATED digital handshake | apply with the ATED1 form |
| Capital Gains Tax on UK property | apply using the digital handshake | — |
| Charities | apply with the ChV1 online form | apply with the ChV1 paper form |
| Construction Industry Scheme (CIS) | apply with Online Agent Authorisation or through your client’s BTA | — |
| Corporation Tax | apply with Online Agent Authorisation | apply with the 64-8 paper form |
| Employment Related Securities (ERS) | apply with Online Agent Authorisation or through your client’s BTA | — |
| Gambling Tax | through your client’s BTA | — |
| High Income Child Benefit | apply with the CH995 online form | apply with the CH995 paper form |
| Income Record Viewer | apply using the digital handshake | — |
| Individual PAYE/National Insurance | — | apply with the 64-8 paper form |
| Machine Games Duty | apply with Online Agent Authorisation or through your client’s BTA | — |
| Making Tax Digital for Income Tax Self Assessment | apply using the digital handshake | — |
| Making Tax Digital for VAT | apply using the digital handshake | — |
| Notification of Vehicle Arrivals (NOVA) | apply with Online Agent Authorisation or through your client’s BTA | — |
| Online Tax Registration Service | apply using the digital handshake | — |
| PAYE | apply with Online Agent Authorisation or through your client’s BTA | apply with the 64-8 paper form or the FBI2 paper form |
| Plastic Packaging Tax | apply using the digital handshake | — |
| Self Assessment | apply with Online Agent Authorisation | apply with the 64-8 paper form |
| Tax Credits and Child Benefit | apply with the TC689 online form | apply with the TC689 paper form |
| Temporary authorisation for a compliance check | apply with the Comp1 online form | — |
| Trust Registration Service | apply using the digital handshake | — |
| VAT | apply with Online Agent Authorisation or through your client’s BTA | apply with the 64-8 paper form |
| VAT Mini One Stop Shop (MOSS) | apply with Online Agent Authorisation or through your client’s BTA | — |
Using the digital handshake to get authorised
Find out how to use the digital handshake to get client authorisation.
Using Online Agent Authorisation to get authorised
Find out how to use Online Agent Authorisation to get client authorisation.
Getting authorised through your client’s Business Tax Account
You can ask your client to authorise you through their own BTA. They will need your Agent Government Gateway Identifier to do so. You can find this by:
- Signing into your HMRC online services for agents account
- Click on ‘Authorise client’ on the left-hand menu
- Find your identifier on the next screen under the title ‘Agent Identifier’
Get authorised using online services, online forms or paper forms
If you need to get authorised using an online service, online forms or paper forms, you can do this by using the:
- ATED digital handshake or the ATED1 paper form for ATED
- ChV1 online or paper form for Charities
- CH995 online or paper form for High Income Child Benefit
- FBI2 paper form for PAYE
- TC689 online or paper form for Tax Credits and Child Benefit
- Comp1 online form for Temporary authorisation for a compliance check
- 64-8 paper form for Corporation Tax, Individual PAYE/National Insurance, PAYE, Self Assessment and VAT.