A tax agent, adviser or accountant must be formally authorised by an individual or a business to deal with HMRC on their behalf. The easiest way to set up and manage the authorisations is to use HMRC Online services. However a paper form 64–8 may also be used. Such authorisation may extend to:
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(a)ÌýÌýÌýÌý individual, partnership and trust tax affairs (which includes National Insurance);
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Web page updated on 17 Mar 2025 17:33