As an agent, accessing your client’s Income Record Viewer allows you to view their pay, tax details, employment history, pension information and tax codes.
This is dependent on your client giving you access via the ‘digital handshake’.
HMRC has produced a YouTube video which you can give to your clients. If you do not have access now, this video shows them how to authorise your request so you can easily and securely access their information.
For Bookkeepers
Note that, in the first instance, you will need an Agent Services Account (ASA) to access the Income Record Viewer.
The video explains the digital handshake approvals process (NOT the 64-8). Essentially, via the ASA, you will request access to their Viewer and they will use their personal Government Gateway user ID and password to accept. That is the digital handshake in practice.
