If you act as a tax agent or adviser, you must have formal authorisation to deal with HMRC on your client’s behalf.
You and your client can set up the authorisation securely online. Depending on the type of service you will need to do this either through your AOSA or your ASA.
Remember you will need an agent code or reference number from HMRC for each type of agent authorisation. Make sure you have this before you start to set up authorisation online.
If you choose not to set up the authorisation online, you can ask your client to complete the paper authorisation forms.
