Accountant: Authorised Agent vs. Not Authorised: What’s the Difference—and Why It Matters
- 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:
Speak to HMRC directly about your account
Access your tax records online
Handle correspondence and resolve issues
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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