Guidance

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)(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:

Published 7 September 2022
Last updated 6 February 2023 + show all updates
  1. Information on form FB12 has been removed because you now only need to use form 64-8 to authorise an agent.

  2. First published.