Online Authorisation Process
The online authorisation process allows agents to set up authorisations for the majority of their clients without the need for submitting paper 64-8s or FBI 2s. The service has been designed in collaboration with agents and the Working Together Partners to provide an alternative means of setting up and maintaining client authorisations.
The service allows agents to use the Internet to set up authorisations for
- individuals under Self Assessment (SA), these authorisations will also cover National Insurance (NI) and, if they are existing claimants, Tax Credits
- Organisations and trusts and partnerships under Self Assessment
- Businesses and organisations under Corporation Tax (CT)
- Employers operating Pay as you Earn (PAYE) schemes.
- Contractors operating the Construction Industry Scheme (CIS)
Currently the service does not support authorisations for Value Added Tax (VAT) or for individuals who are not SA taxpayers. We plan to extend the service to these and other regimes in the future.
Frequently asked questions and answers
How does it work?
To use the service agents must be registered for the relevant online service. For example, if you wish to set up authorisations for a CT client, you must be registered for the CT Agent Online Service.
You will also need to have the following information to hand:
SA Taxpayers
Unique Taxpayer Reference (UTR) and postcode (or abroad signal). National Insurance Number (NINO) is optional.
CT Taxpayers
Corporation Tax Reference (UTR) and registered office postcode. Companies Registration Number (CRN) is optional.
Employers/Contractors
Employer PAYE Reference and Accounts Office Reference
Once the record has been successfully validated, HM Revenue & Customs (HMRC) will send a letter, for each service where authorisation is requested, to the client at their correspondence address(es), confirming your request for authorisation. Each letter will contain a unique Authorisation Code.
If your client can agree to the authorisation, they must pass the code(s) to yourselves and you will then need to enter the code online. Most of our systems will then be updated automatically, though we will currently still need to process some records manually.
Other features will include functionality to:
- set up and maintain your own references for clients authorised under this process
- submit authorisation requests in either single or batch mode
- request us to remove a client from your list that you no longer represent
- receive email alerts to advise on any problems with the progress of authorisation
- request reissue of code letters, for example, if mislaid by clients.
What are the Benefits?
Key Benefits of the service for agents include:
- faster processing of authorisations with automatic updates of SA and CT systems
- reduction in errors, particularly in correct allocation of clients to relevant agent record
- improved audit trail and visibility of the authorisation process to the agent
- ability to set up authorisations at a service specific level.
Future Developments
We have built the system in such a way that third parties can interface with the service, so for example, it may be possible for the requests for authorisation to be submitted using your practice management software.
We will also be extending the service to other tax regimes, as well as automating all of the updates over time.
Do it Online
If you are already registered for our agent online services, you can access the service by selecting "Agent Services" after you login. For agents who have not signed up for our online services, you will need to register by selecting "New User" on the login pages.
If you need help with the service, please contact our Online Services Helpdesk.
