If a client indicates that they want an agent to have limited authorisation, they can advise this on Form 64-8 which means the agent:
- talk to HMRC and answer any questions on a client’s behalf;
- help clients complete forms; BUT
- cannot access their online tax account
On 03 September 2025, however, HMRC updated their ‘Authorising an agent to deal with your tax affairs’ guidance to change the way in which limited authorisation will be granted. Importantly the update says:
‘We no longer accept the ‘64-8 Authorising your agent’ form to request limited authorisation to act on behalf of an individual or business.’
In a move that seems at odds with their Transformation Roadmap which aims for HMRC to carry out 90% of taxpayer interactions online by 2030, limited authorisation will only be granted if a letter is written to HMRC at the following address:
HMRC
National Insurance Contributions and Employers Office
BX9 1AN
Plus, this letter needs to include the following details from the client who wishes to grant limited authorisation to an agent:
- Their name and address;
- An identifying tax reference number, e.g. their Unique Taxpayer Reference (UTR);
- The name and address of the tax agent they wish to have limited authorisation
For Bookkeepers
If you have clients who wish to grant you limited (but not full) authorisation, in the first instance, you will need to make them aware of what this means in practice, i.e. what you will and will not be able to do.
Also, you will need to make them aware of the address they need to write to and the details that need to be included in the letter. Possibly, members will want to consider drafting a letter that can be used by your client given the wide range of taxes that form 64-8 covers.
