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 Businessbusiness Taxtax Account.account.

From:
HM Revenue & Customs
Published
7 September 2022
Last updated
189 JanuaryFebruary 2024 — See all updates

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 to callcontact HMRC. Your andclient 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 Businessbusiness Taxtax Account (BTA)account
  • paper forms

ToFollow getthese authorised,steps youto musthelp completeyou theget following steps.authorised.

  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) 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 business tax account —
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 business tax account —
Gambling Tax apply through your client’s BTA business tax account —
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 or National Insurance — apply with the 64-8 paper form
Machine Games Duty apply with Online Agent Authorisation or through your client’s BTA business tax account —
Making Tax Digital for Income Tax Self Assessment apply using the digital handshake —
Making Tax Digital for VATapply using the digital handshake—
Notification of Vehicle Arrivals (NOVA) apply with Online Agent Authorisation or through your client’s BTA business tax account —
Online Tax Registration Service apply using the digital handshake —
PAYE apply with Online Agent Authorisation or through your client’s BTA business tax account apply with the 64-8 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 (previously Making Tax Digital for VAT) apply using the digital handshake—
VAT (Legacy)apply through your client’s BTA business tax account apply with the 64-8 paper form
VAT Mini One Stop Shop (MOSS) apply with Online Agent Authorisation or through your client’s BTA business tax account —

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 Businessbusiness Taxtax Accountaccount

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

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

  2. Select ‘Authorise client’ on the left-hand menu.

  3. 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:

Published 7 September 2022
Last updated 189 JanuaryFebruary 2024 + show all updates

  1. Information on what to do if your client is digitally excluded and how to get authorised has been updated. The entries for 'Making Tax Digital for VAT' and 'VAT' have been updated to 'VAT (previously Making Tax Digital VAT)' and 'VAT (Legacy)'.

  2. The table has been updated to confirm the ways a tax agent can apply for authorisation to transact on behalf of a client for VAT.

  3. Information on form FB12 has been removed because you now only need to use form 64-8 to authorise an agent.

  4. First published.

Contents