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Accountant: Authorised Agent vs. Not Authorised: What’s the Difference—and Why It Matters

  • Writer: Eduard husaru
    Eduard husaru
  • Jul 22
  • 2 min read

When choosing an accountant, it’s easy to assume they all offer the same level of service. But when it comes to dealing with HMRC, there’s a key distinction that can affect everything from filing your tax return to resolving disputes: whether your accountant is an authorised agent or not.

What Is an Authorised Agent?

An authorised agent is a professional—usually an accountant or tax adviser—who has formal permission to act on your behalf with HMRC. This means they can:

Authorisation is granted through HMRC’s agent system, typically via:

  • Form 64-8

  • Online authorisation through your Government Gateway

  • Digital handshake for services like Making Tax Digital

Once authorised, HMRC recognises the agent as your representative for specific taxes.

What Happens If Your Accountant Isn’t Authorised?

An accountant who isn’t authorised can still:

  • Prepare your accounts

  • Advise you on tax matters

  • Help you fill out forms

But they cannot:

  • Submit returns on your behalf

  • Speak to HMRC about your account

  • Access your tax records

  • Resolve HMRC queries directly

In this case, you’ll need to handle all HMRC communication yourself—even if your accountant prepared the paperwork.

Why Authorisation Matters

For sole traders and small business owners, time and clarity are everything. An authorised agent can:

  • Save you hours of admin

  • Spot and resolve issues faster

  • Represent you during investigations or compliance checks

  • Help you avoid penalties by acting swiftly

Without authorisation, your accountant is limited to behind-the-scenes support—and you’re left navigating HMRC solo.

How to Authorise Your Accountant

You can authorise your accountant by:

  • Signing form 64-8 and sending it to HMRC

  • Accepting an online authorisation request via your Government Gateway

  • Completing a digital handshake for MTD services

Once approved, your accountant will be able to act on your behalf for the specified taxes.

Final Thoughts

Not all accountants are authorised agents—and that’s okay, depending on your needs. But if you want full-service support, especially when dealing with HMRC, make sure your accountant is properly authorised.

At Accounted 4 Tax Ltd, we’re proud to be authorised agents for our clients. That means we don’t just prepare your accounts—we stand beside you, speak to HMRC on your behalf, and help you stay compliant with confidence.

Need help setting up agent authorisation or switching accountants? Let’s chat.



 
 
 

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