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 Government Gateway user ID or access their online tax account.

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)(BTA)
• paper forms

To get authorised, you must:

1. Use the table to find out the different ways you can get authorised for the tax service you need.

2. 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)(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	apply 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.authorisation.

Using Online Agent Authorisation to get authorised

Find out how to use Online Agent Authorisation to get client authorisation.authorisation.

Getting authorised through your client’s Business Tax Account

You can ask your client to authorise you through their own BTA.BTA. They will need your Agent Government Gateway Identifier to do so. You can find this by:

1. Signing into your HMRC online services for agents account.

2. Click

   Select on ‘Authorise client’ on the left-hand menumenu.

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