HM Revenue & Customs (HMRC) has a strict legal duty of confidentiality which means that they need your written permission before they can deal with your agent or accountant.
You don’t have to employ an accountant if you don’t want to, particularly if your financial situation is straightforward. However, you may find that a good accountant can help you manage your finances more easily.
Tax agents and accountants can deal with all your tax affairs, including filling in your tax return.
You need to give written permission for your accountant to deal directly with HMRC on your behalf. To do this you should download and complete form 64-8 ‘Authorising your agent’.
You can also order a form online.
Or you can request one over the phone by calling the Self Assessment Orderline on 08459 000 404 (or by fax on 08459 000 604). Lines are open 8.00 am to 10.00 pm, seven days a week.
Alternatively your accountant can use the online authorisation service to avoid having to deal with the paper form.
Bear in mind that even if you have a professional adviser, you are personally responsible for your own tax affairs and the accuracy of all information supplied to HMRC.