Can an Accountant Deal with HMRC on My Behalf

Can an accountant talk to HMRC for you

Yes, an accountant can deal directly with HMRC on your behalf once you have formally authorised them to do so. This authorisation allows HMRC to share your tax information with your accountant and accept filings or correspondence submitted by them.

Without this permission, HMRC will not discuss your tax affairs with anyone other than you. Authorisation ensures that your privacy is protected and that only your chosen representative can act for you.

How to authorise an accountant to act for you

There are two main ways to give your accountant authority to deal with HMRC: through the online agent authorisation system or by completing a paper form.

1. Online authorisation

The fastest and most common method is through HMRC’s agent authorisation service. Here’s how it works:

Your accountant registers as an HMRC agent and requests authorisation for specific tax services such as Self Assessment, Corporation Tax, PAYE, or VAT.

HMRC sends you a digital authorisation request via your Government Gateway account.

You log in to approve the request, giving your accountant official permission to act.

Once approved, your accountant will have access to your tax records through their agent portal and can file returns, check balances, and communicate with HMRC on your behalf.

2. Paper authorisation (Form 64-8)

If you do not use a Government Gateway account, your accountant can still obtain authorisation using a Form 64-8.

This paper form must be completed and signed by you, then submitted to HMRC. It typically takes longer to process than digital authorisation, but it provides the same level of permission.

Authorisation can cover multiple tax types, but separate approval is needed for each service (for example, Self Assessment and VAT).

What your accountant can do once authorised

Once HMRC authorises your accountant, they can handle most aspects of your tax affairs, including:

Submitting Self Assessment, Corporation Tax, or VAT returns.

Managing PAYE and payroll submissions.

Responding to HMRC enquiries or correspondence.

Accessing your tax statements, payments, and liabilities.

Advising on and negotiating time-to-pay arrangements.

Correcting errors and submitting amended returns.

Your accountant effectively acts as your representative, saving you from having to deal directly with HMRC except when your personal verification or signature is legally required.

What your accountant cannot do

Even with authorisation, there are still limits to what an accountant can do. They cannot:

Sign legally binding declarations on your behalf, such as your own tax return declaration.

Make payments to HMRC from your personal or business bank accounts unless you explicitly allow it.

Access unrelated personal data not linked to the authorised tax services.

You remain legally responsible for the accuracy of all information submitted to HMRC, even if your accountant prepares and files it.

Why using an accountant to deal with HMRC is beneficial

Having an accountant manage HMRC communication brings several practical and financial advantages.

Accuracy and compliance

Accountants are trained to interpret HMRC’s rules and ensure that your submissions are accurate. They help prevent errors that could trigger penalties or audits.

Time savings

Tax deadlines, forms, and correspondence can be time consuming. An accountant handles these efficiently, freeing you to focus on running your business or personal finances.

Reduced stress

If you receive a query or investigation notice from HMRC, your accountant can respond professionally and manage the process on your behalf, reducing anxiety and ensuring that communications remain clear and compliant.

Better tax planning

Accountants can identify legitimate ways to reduce your tax liability, claim reliefs, and improve cash flow. Their access to your HMRC records allows them to plan ahead and spot potential issues early.

Representation during disputes

If you disagree with HMRC’s decision, your accountant can help prepare appeals or negotiate settlements. They understand the procedures and can represent you effectively throughout the process.

Common situations where accountants deal with HMRC

Here are some typical examples of when accountants act for clients in their dealings with HMRC:

Self-employed individuals who need help filing annual tax returns and paying the right amount of tax.

Limited companies requiring Corporation Tax submissions and VAT management.

Employers who need to manage payroll under PAYE and submit Real Time Information (RTI).

Individuals under investigation, where an accountant can correspond with HMRC inspectors and handle queries.

Businesses facing cash flow issues, where accountants negotiate time-to-pay agreements.

In each of these cases, professional representation ensures compliance and helps achieve the best possible outcome.

Managing confidentiality and data security

When you authorise your accountant to deal with HMRC, you are granting them access to sensitive financial data. It is important to choose a qualified accountant who is regulated by a recognised professional body such as ACCA, ICAEW, or AAT.

These organisations require members to follow strict codes of conduct, maintain client confidentiality, and protect data under GDPR.

You should also agree on clear terms of engagement outlining which tax areas the accountant will handle and how your information will be used.

Removing or changing your accountant’s authorisation

If you change accountants or wish to manage your taxes yourself, you can remove your accountant’s authorisation at any time.

To do this, you can:

Revoke access through your Government Gateway account.

Contact HMRC directly by phone or letter.

Submit a new Form 64-8 appointing a different agent.

Once removed, your previous accountant will no longer have access to your tax records or correspondence with HMRC.

How to find a reliable accountant to represent you

When choosing an accountant to deal with HMRC on your behalf, consider the following:

Are they qualified and regulated by a professional accounting body?

Do they have experience in your industry or type of tax?

Can they provide references or testimonials?

Do they offer clear pricing and communication about their services?

A good accountant should not only handle compliance but also offer advice to improve your financial efficiency and reduce your overall tax burden.

Final thoughts

An accountant can absolutely deal with HMRC on your behalf, provided they are properly authorised through the agent system or a Form 64-8. Once authorised, they can manage tax filings, respond to correspondence, and handle complex issues such as investigations or appeals.

This arrangement saves time, reduces stress, and ensures compliance with tax laws. However, you remain legally responsible for your tax affairs, so choosing a qualified and trustworthy accountant is essential. With professional representation, you can navigate the UK tax system with confidence and peace of mind.