Should You Authorise Your Accountant with HMRC?

When you start working with a new accountant, one of the first bits of admin they’ll ask for is to be authorised with HMRC. It sounds formal (and maybe a bit scary), but it’s simply HMRC’s way of letting your accountant speak to them on your behalf — so you don’t have to spend your life on hold to the tax office.

Let’s look at what’s involved, when you might want to do it, and what happens if you change your mind later.

What Does “Authorising Your Accountant” Actually Mean?

HMRC won’t discuss your tax affairs with anyone unless you’ve officially given them permission.

When you authorise your accountant, you’re basically saying:

“Yes, this person can access my tax records and deal with HMRC for me.”

Once authorised, your accountant can:

• View your records online (e.g. Corporation Tax, PAYE, VAT, or Self Assessment)

• File returns and forms for you

• Chase progress or resolve issues directly with HMRC

It makes your accountant’s job much easier — and saves you the pain of relaying every HMRC letter yourself.

How Is It Done?

There are now several ways this can happen, depending on the type of tax and the software used:

The digital handshake (the modern way)
This is the quickest and most secure route. Your accountant sends a digital request — usually via email — and you log in with your own Government Gateway account to approve it instantly. No paper, no waiting around. Unfortunately this is only available for a limited number of taxes. 

The digital code method
Some older HMRC systems still use a postal code system. Your accountant will request access, HMRC sends a code to your registered address (usually within two weeks), and you pass that code back to your accountant so they can complete the link.

Paper form 64-8 (old school)
Typically only used where HMRC’s digital route isn’t playing nicely. Your accountant fills it in, you sign it, and HMRC process it manually.

Each authorisation is tax-specific — so your accountant might be authorised for VAT and Corporation Tax, but not necessarily for Self Assessment, unless you approve that too.

What If You Have Multiple Advisers?

It’s common for creative businesses to have a few people involved:

• A bookkeeper who handles day-to-day bookkeeping and VAT

• An accountant who looks after annual accounts and tax

• Possibly a payroll provider too

Normally, only one agent can be authorised for each tax. But there are a few exceptions:

• Under Making Tax Digital for Income Tax, HMRC will soon allow multiple agents to be authorised for this one service — for example, where your bookkeeper files the quarterly updates and your accountant completes the end-of-year declaration.

• For other taxes, the most recent authorisation overrides any previous one. So if you appoint a new accountant, their authorisation automatically replaces your old accountant’s access — there’s no need to separately tell HMRC to remove the previous firm.
  
  

What Happens Once They’re Authorised?

Once HMRC confirm the authorisation, your accountant will start receiving most (but not always all) correspondence from HMRC directly.

For example:

• PAYE – HMRC automatically send your accountant any coding notice changes for your employees.

• Self Assessment – HMRC will usually send your accountant statements of account and payment reminders, but you can still choose to receive your own copies as well if you want to keep an eye on what’s due.

That said, don’t assume HMRC always get it right. Even if your accountant is authorised, HMRC sometimes forget to copy them in.

So, if you receive anything from HMRC in the post or via your online account, it’s always worth forwarding a copy to your accountant — just in case.

What If You Change Your Mind?

You’re in control. If you decide you no longer want your accountant to have access, you can remove them at any time.

Just log in to your HMRC Business Tax Account (or Personal Tax Account for Self Assessment), go to Manage Accountants or Agents, and select Remove authorisation.

It takes effect immediately, and you can re-authorise someone new later if needed. If you're struggling to do it online, then you can also call or write to HMRC. 

What If You Do Your Own Self Assessment?

Many creative directors do exactly that — filing their own personal Self Assessment return while their accountant takes care of the company’s accounts, VAT and payroll.

That’s absolutely fine. Just decline any Self Assessment authorisation requests from your accountant if you prefer to handle that part yourself. You’ll still get reminders and statements directly from HMRC.

Why It’s Worth Doing

Authorising your accountant doesn’t give them access to your bank accounts or the ability to make payments — it just lets them deal directly with HMRC on your behalf.

It typically means:

• Faster responses from HMRC

• Fewer brown envelopes to worry about

• Less risk of missing something important

• A smoother flow of information between HMRC and your accountant

In short: it keeps your financial machine humming nicely.

However, it will not allow your accountant to do everything. Agreeing payment plans for outstanding tax is typically something you will have to do with HMRC directly. 

Final Thoughts

Think of HMRC authorisation as a digital handshake between you, your accountant, and the tax office. It’s simple to set up, easy to revoke, and saves a lot of hassle.

If you’ve got several advisers, just agree who’s responsible for what. If you ever switch accountants, your new one automatically replaces the old — and if you ever get a surprise HMRC letter, always share it with your accountant so nothing slips through the cracks.