Online Agent Authorisation frequently asked questions

Do I need to follow this authorisation process if I am just going to use online services for filing and viewing data?

No. This authorisation process covers the equivalent authorisations that would be set up if a paper 64-8 or FBI2 had been submitted for SA, CT and PAYE. You will need authorisation to be able to discuss you client's affairs with Contact Centres and receive relevant output.

Will I receive the Paper copy of the Statement of Account?

No. Paper statements will continue to be posted to your clients. You will be able to view both electronic versions of the statements and the 'real time' position online. You will still receive the bulk twice -yearly agent copy statements.

What if I want authorisation to act for other services not covered by this service - such as PAYE for non SA taxpayers etc?

You will still need to submit a paper 64-8 or FBI2 for these cases.

How long will it take before I am able to view my client’s information online?

Once the authorisation code has been entered, it will normally take up to 24 hours before Self Assessment and PAYE clients will appear on your client list. For PAYE clients, it may take up to 7 days for us to update agent information on our backend systems. However, you can submit forms for your client once they are on your client list. For Corporation Tax clients it will take between 1 and 4 days, as the process we use to update the Corporation Tax system is different.

I’ve already sent a paper 64-8 for my client do I now need to repeat the authorisation online?

No. If you have already submitted a paper 64-8 or FBI2 for a client, then you should not use this online service. You can however use the online facility for any new authorisations you wish to set up.

What about authorisation for VAT?

We are currently reviewing our authorisation processes across HMRC and how we can integrate VAT authorisations to disclose information into the new process. In the meantime we will continue to require written authorisations to disclose information.

There is a separate authorisation process for traders who wish to authorise their agents to submit VAT declarations on their behalf.

Will the service support cases dealt with by the Complex Personal Tax Return Team?

Yes.

Do I need to submit FBI2s for PAYE employers and CIS Contractors if I use this service?

No. This service provides the equivalent authorisations to an FBI2.

Will these authorisations override existing agent Authorisations?

Yes.

Why does my client receive one code for each service, won't this be confusing?

As part of the authentication process, we need to send a letter to the client at an address known to us for that service. Each letter will clearly state which service it refers to and the codes will be prefixed with two letters to indicate which service they refer to. (e.g. SA for SA, CT for CT and PE for PAYE)

We suggest that you inform your client(s) that they will be receiving their letters and the importance of passing the code to you if they can agree to authorisation. Please note as a security measure, the codes will expire after around 30 days from the date of posting. The expiry date of the code will be printed on the letter.

How quickly will the letters be issued and what will they look like?

Letters will usually be issued within 36 hours of successfully validating your client’s details on our systems. Examples of the letters can be found here

What email alerts will I receive?

We will advise you by email, at an address of your choice, when codes are about to expire and also when they have expired. Receiving email alerts is an optional feature

In what circumstances won't you be able to issue an Authorisation Code letter to my client?

As a security measure we will not issue codes to addresses where post has previously been returned as "address unknown". We will advise you of such cases and you should ask your clients to provide us with an up to date address.

Can I use the service for clients where we do not have, for example, a UTR yet?

No, currently the service only supports authorisations where the client already has either a Unique Taxpayer Reference (UTR) for Self Assessment or Corporation Tax, or an employer PAYE reference

My clients live abroad can I still use the service?

If your SA clients live abroad you will need to tick the "abroad" box rather than their postcode when you provide their details. Letters will be sent by normal post but please take into account that the Authorisation Code will expire after around 30 days.

Can I update my client references for all my clients?

We will display your client references on your online client list. Although the changes you make will be shown on your online client list, currently it may not update all of our backend systems. We will display your client references in any email alerts and would therefore suggest you do not include sensitive data such as UTR or NINO in these references.

How can I delete clients I no longer represent?

You can select the 'delete' functionality from your client list. You will need to do this for each service (for example you would need to remove them from both your PAYE and CT client lists). There will be a confirmation message to help avoid 'accidental' deletions.