Appointing someone to deal with HMRC on your behalf

HMRC have agreed that on occasions someone other than a tax advisor may need to help you with your tax affairs, we look at the procedures you will have to follow and what’s involved depending on the situation.

Phone Conversations

For a one-off arrangement HMRC will speak to someone other than your agent on the phone, so long as you are both present at the time. You will need to confirm your identity with HMRC before passing the phone off to your helper for them to talk to HMRC on your behalf.

Trusted Helper

You may also appoint someone as your trusted helper, this will allow them to access your personal tax account to check your affairs. They will have the authority to ensure you are paying the right amount of tax, you have the right tax code, help you to claim a tax refund if you are due one or update your company car tax. For this you will need the national insurance number of your helper and yourself, along with date of births for the original setup. Going forward, your trusted helper will be able to help without the need for you to be present.

Tax Intermediary

You can also appoint a tax intermediary to talk to HMRC on your behalf, but they will not have access to your personal tax account.

You can appoint the same person to be both your trusted helper and tax intermediary thus allowing them access to your personal tax account along with being able to discuss all matters with HMRC on your behalf.

However, in all of the situations laid out above, the responsibility for your tax affairs will still lie with you so should any errors occur you will be liable to any penalties.