How to authorise an accountant with HMRC
The ways to let an agent deal with HMRC for you, what access they actually get, and how to change or remove it later.
Last checked 22 August 2026
Before you start
Authorisation is per tax, so gather the references for each one.
Your accountant's details — they start most of the routes from their
side.
Your UTR for Self Assessment or Corporation Tax, your VAT number, or
your employer PAYE references, depending on what they'll handle.
Your Government Gateway sign-in, to approve requests online.
Your National Insurance number and postcode, for identity checks.
Decide what they should handle
Authorisation is granted tax by tax — Self Assessment, VAT, employer
PAYE, Corporation Tax — so an agent can run your VAT while you keep
Self Assessment, or handle everything. Nothing is all-or-nothing.
Approve their digital request
For most services your accountant sends an authorisation request from
their agent services account. You get a link, sign in with your own
Government Gateway details, confirm who you are, and approve — the
authorisation is live in minutes.
How agent authorisation works on GOV.UK →Good to know
Approve requests only from advisers you've actually engaged. HMRC
never asks you to authorise an agent out of the blue.
Use the older routes where a service needs them
Some services still work on an agent code your accountant requests, or
on form 64-8 signed on paper. The 64-8 route takes weeks rather than
minutes, so start it early if a deadline is close.
Form 64-8 on GOV.UK →Know what an agent can and can't see
An authorised agent can see and manage the tax they're authorised for —
file returns, see liabilities and payments, and correspond with HMRC on
your behalf. They can't see your bank accounts, other taxes you haven't
authorised, or change where your money goes without your sign-off.
Change or remove access when things change
You can remove an agent yourself from your HMRC account, or by telling
HMRC in writing, and authorising a new accountant replaces the old one
for that tax. Do it as part of switching adviser — access doesn't lapse
on its own.
Common questions
Agents, in practice
Am I still responsible once an accountant is authorised?
Yes. Authorisation lets them act for you, but the returns are legally
yours — check what's filed, because penalties for errors land on you,
not the agent.
Can I have more than one agent?
Across taxes, yes — a bookkeeper on VAT and an accountant on Self
Assessment works fine. Within a single tax, one authorised agent at a
time is the general rule.
Does my accountant get my Government Gateway login?
No — never share it. Agents act through their own agent account; the
whole point of authorisation is that nobody needs your sign-in but
you.
How long does authorisation take?
Digital requests are effective as soon as you approve them. Paper 64-8
forms and posted agent codes can take a few weeks, so allow for that
before a filing deadline.
Related guides
The references an agent will ask you for.
How to find your UTR number
Where your 10-digit Unique Taxpayer Reference appears, the quickest ways to look it up online, and what to do if you can't find it anywhere.Read the guide →
How to create a Government Gateway account
Set up the sign-in HMRC's online services use, pass the identity checks first time, and avoid ending up with two accounts.Read the guide →
Give your accountant figures worth having.
Bookfolio keeps your records digital and current, so whoever you authorise starts from clean books — and you both see the same numbers all year.