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

You should not use your client’s GovernmentHMRC Gatewaysign userin IDdetails 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
• paper forms

Follow these steps to help you get 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.

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	—not applicable
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 business tax account	—not applicable
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 business tax account	—not applicable
Gambling Tax	apply through your client’s business tax account	—not applicable
High Income Child Benefit	apply with the CH995 online form	apply with the CH995 paper form
Income Record Viewer	apply using the digital handshake	—not applicable
Individual PAYE or National Insurance	—not applicable	apply with the 64-8 paper form
Machine Games Duty	apply with Online Agent Authorisation or through your client’s business tax account	—not applicable
Making Tax Digital for Income Tax Self Assessment	apply using the digital handshake	—
Multinationalnot Top-up Tax (MTT) or Domestic Top-up Tax (DTT)applicable	apply using the digital handshake	—
Notification of Vehicle Arrivals (NOVA)	apply with Online Agent Authorisation or through your client’s business tax account	—not applicable
Online Tax Registration Service	apply usingwith theOnline digitalAgent handshakeAuthorisation	—not applicable
PAYE	apply with Online Agent Authorisation or through your client’s business tax account	apply with the 64-8 paper form
Plastic Packaging Tax	apply using the digital handshake	—not applicable
Pillar 2	apply using the digital handshake	not applicable
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	—not applicable
Trust Registration Service	apply using the digital handshake	—not applicable
VAT (previously Making Tax Digital for VAT)	apply using the digital handshake	—not applicable
VAT (Legacy)	apply through your client’s 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 business tax account	—not applicable

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 business tax account. They will need your Agentagent 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.client’.

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:

• 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
• TC689 online or paper form for Tax Credits and Child Benefit
• Comp1 online form for Temporarytemporary authorisation for a compliance check
• 64-8 paper form for Corporation Tax, Individual PAYE or National Insurance, PAYE, Self Assessment and VAT
• letter of authority from your client if you are only dealing with one specific area of a particular tax, but not acting as a full tax agent on our records