Tax Credits: Agents

This section of the site explains the process for becoming an agent on behalf of a tax credit claimant.

If you are a professional (such as a solicitor, accountant or tax adviser) acting on behalf of a tax credits claimant, you may need to obtain authorisation to deal with HMRC as an agent. This is different from being an intermediary or an appointee. The agent is usually appointed to act on an ongoing basis, compared to the short-term involvement of an intermediary.

How to obtain authorisation as an agent

HMRC have published a guide to acting as an agent for tax credit purposes on the GOV.UK website.

Agents must use form 64-8 to in order to obtain authorisation to act behalf of their client. The online authorisation process cannot be used for tax credits. Forms need to be sent to the following address unless HMRC have said otherwise. Do not send the form to the Tax Credit Office:

Central Agent Maintainer Team
National Insurance Contributions and Employer Office
HM Revenue and Customs
BX9 1AN
United Kingdom

For tax credits, authorised agents do not get copies of the documentation which HMRC sends to clients (in contrast to the position for self-assessment). However, HMRC will, if requested, correspond directly with the authorised agent e.g. where there is an enquiry or a dispute on a technical matter.

HMRC have stated that you can only apply for agent authorisation for tax credits where there is an existing claim or if you're confident that a claim is due. For tax credits applications made within 12 months of form 64-8 being submitted, you can have your authority applied to the client record by contacting the Agent Priority Line. After that, a new form 64-8 will be needed.

Joint claimants

In the case of a joint tax credits claim, both partners must give authority and the current version of the 64-8 has a signature box for the other partner.

Agents tax credit helpline

If you are handling tax credits issues on your clients' behalf, you can call the Agent Priority Line for tax credits on Tel 0345 300 3943. This line is open from 8.00 am to 8.00 pm Monday to Friday and 8.00 am to 4.00 pm on Saturday. This line is for agents only.

Engagement letters

Whether or not you decide to deal with tax credits on behalf of your clients, your engagement letter should make the position absolutely clear.

The main professional bodies (CIOT, ATT, ICAEW, ACCA, ICAS, CIMA, IIT) have collaborated on a set of engagement letters for tax practitioners that include tax credits.

Updated 5 July 2016