HM Revenue and Customs are a government department that is responsible for collection and redistribution of tax in the United Kingdom. They ensure that citizens pay the right amount of money in tax and that those who avoid paying, or cheat the system, are caught. If taxes are not your strong point or you do not have enough time to handle it all, you can hire an Accountant, Tax Agent or Advisor to deal with HMRC on your behalf. Depending on the advisor’s experience, they can take care of your taxes, help you to fill out tax forms, like Self Assessment, and will deal with HMRC on your behalf.
Using an Agent
If you would like to know more about using an Accountant, Tax Agent or Advisor then contact HM Revenue and Customs using the official telephone number. This will put you in touch with an advisor who will be able to answer any questions you may have.
You can also contact HMRC via post using the address listed below. If you would like to hire an Accountant or Advisor to act on your behalf then first you must complete a 64-8 form and send it via post to HMRC. This form should be sent to:
Central Agent Maintainer Team
National Insurance Contributions and Employer Office
HM Revenue and Customs
Check the guidance information provided on the form to see if you should send your 64-8 form to a different address. Here you will find an abundance of information and guidance to complete the form. If you have read the guidance and still feel that you would like to speak to someone directly, contact HMRC using the number above.
If you are sending this form by courier service then you will need to use a different address to the one listed above:
HM Revenue and Customs
Benton Park View
Newcastle Upon Tyne
Tax Agents, Accountants and Advisors cannot operate on your behalf without first being formally authorised to do so. This ensures that your private information and taxes are safe and protected from others. Without this formal authorisation, HMRC is legally unable to speak about yourself or your account with any other person. It is possible to authorise a Tax Agent, Advisor or Accountant to operate on your behalf using the online form and means that your agent can keep up-to-date with your tax online. You can do this easily using the online portal. Alternatively, you can complete a paper form and send it to the address listed above.
You will need to get an agent code for your agent to be able to act on your behalf. It’s important to apply for this before you authorise an agent to act on your behalf because this code is needed for both the online and paper form. Apply for your agent code simply by writing to HMRC for Self Assessment and Corporation Tax, and apply online for PAYE/CIS for employers clients. To set up an agent for any other kind of tax payment then the process is slightly different so it is important to contact HMRC for more information if you are looking to authorise an agent for any other type of tax.
How to Authorise an Accountant
To set up an agent authorisation online the accountant must first register as an agent. They will need to enrol for each service that they are going to be using. Once this has been completed, you can authorise your agent using the 64-8 form. Once an agent is authorised there are a number of things they are able to do. They can:
- Manage your client lists
- file returns on your behalf
- update a client’s details
- receive information about yourself from HMRC
- contact HMRC on your behalf
What can an Agent or Adviser help with?
An Accountant, Tax Agent and Advisor can act on your behalf for the following services:
- Self Assessment for Agents
- Corporation Tax for Agents
- PAYE for Agents – for PAYE for employers and Construction Industry Scheme (CIS)
- Machine Games Duty for Agents
- Gambling Tax for Agents
- Notification of Vehicle Arrivals
- VAT for Agents – to submit clients’ VAT returns and manage their VAT records
- VAT EU Refunds for Agents
- VAT EC Sales List and Reverse Charge Sales List
- VAT Mini One Stop Shop for Agents
If you can’t set up your agent online, then you will need to complete the 64-8 paper form and send it to HMRC before an agent will be able to act on your behalf. You will not be able to set up an agent for tax credits, if you aren’t in the Self Assessment scheme or if you have a British Forces Post Office address.
To find out more about using an agent, how to authorise an agent or to speak to someone about your needs, contact HMRC using the telephone number above. They will be able to answer any general questions you may have and can update you on the progress of your application.
If you’re an Agent or Adviser
If you are an agent and would like to change or cancel the authorisation of a client on your account, contact HMRC either online, by post or by phone. Depending on the type of change you wish to make to your account, you will need to contact HMRC in the appropriate way. All changes that can be made online include:
- An agent wishing to remove a client that they no longer act for. This will need to be done separately for each online service.
- An agent updating their contact details – for example, your firm’s email address or phone number
Changes that can be made over the phone include:
- No longer acting on behalf of a client
- Changes to some client details
- Changes to your agent details – for PAYE for employers
Changes that will need to be made by post include:
- Your business name
- Your business address
- trading status as an agent – for example, if you stop trading as an agent or your firm merges with another agent
Contact HM Revenue and Customs for more information about Accountants, Tax Agents and Advisors and how they can act on your behalf. Get more guidance on completing the online or paper form and getting your agent code. Contact HMRC directly on the telephone number above and get your questions answered.
Being an agent that deals with HMRC on the behalf of the client is not easy. If you only had to call HMRC general inquiries contact number, then it would be easy. But it isn’t so, but it is totally different. You will have to have numerous contact numbers of HMRC, and you will have to keep a tab on which one is necessary for what part of your job. HMRC also has helpline online option, but only general data will be shared in that way, and as an agent, you should already know all of the general knowledge about HMRC and taxes you are working with. One more thing, HMRC numbers change, so you will have to constantly check whether the number you have is still active.