HMRC: agent or tax adviser?

gwenbgwenb Posts: 42MAAT, AAT Licensed Accountant
I am wondering how Licensed members are supposed to make tax returns: do they use their clients' UTR and password? register as an Agent?
Any information about this matter will be greatly appreciated.


  • NeillawNeillaw New Member RossendalePosts: 249MAAT, AAT Licensed Accountant

    I'm taking it when you say UTR you mean the online gateway number?

    Agent reference is a must when contacting HMRC, without the relevant 64-8 form in place they won't speak to you. This makes it difficult when you have a query as the client has to authorise the conversation. The other thing is clients tend to misplace their gateway number which at the end of January isn't a good idea.

    I also think that the client should hold their own details so they can make payments etc.
  • mike150185mike150185 KentPosts: 41Registered
    They should have an agent HMRC login, then they can request an authorisation code to be sent to the client's address. The client tells them what the code is, then they enter it on the HMRC site and that allows them to act on behalf of the client. A different code is required per service (VAT, PAYE, CT, SA & CIS). I'm not 100% sure, but I think using a 64-8 form means you can't access online services.
  • MonsoonMonsoon Font Of All Knowledge Posts: 4,071FMAAT, AAT Licensed Accountant
    A paper 64-8 and an online authorisation should work the same.

    But yes, you need your own agent login to HMRC online, and you access your clients info from there.
  • MarieNoelleMarieNoelle Trusted Regular Hampshire/Surrey borderPosts: 1,462Moderator, MAAT, AAT Licensed Accountant
    To be registered as an agent for SA, CT and VAT you first need to write to HMRC - details here.

    For PAYE this can be done online.

    Once you have an agent code, you can apply for client's authorisation (do paper form 64.8 still exist or is it all on line now?).

    Hope this helps.
  • gwenbgwenb Posts: 42MAAT, AAT Licensed Accountant
    Thanks for your comments. I talked to an ACCA accountant earlier today and he told me that he uses his clients' online gateway number and when asked if the client is doing the self assessment he simply picks the NO option.
    Does this sound like the right thing to do to you?
  • mike150185mike150185 KentPosts: 41Registered
    I personally wouldn't do that as there's always the possibility that the client could do something wrong and blame the accountant. If you're acting as an agent, I can't see why you wouldn't have an agent login.
  • MonsoonMonsoon Font Of All Knowledge Posts: 4,071FMAAT, AAT Licensed Accountant
    You're not supposed to do that. You're supposed to use your own Agent log in.

    But HMRC are changing online services, I am a little out of touch (maternity) but I think some stuff is moving to personal only accounts so we might have to use client accounts too. Can't remember.

    Either way, you should have your own Agent login and use that for as much as possible.
  • gwenbgwenb Posts: 42MAAT, AAT Licensed Accountant
    Thank you all!
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