Are you accessing all of your client’s data correctly through HMRC’s online services?

Taxpayers can now grant authority for agents to access their pay and tax records directly via the Agent Services Account.

Agent Services Account

The Income Record Viewer is accessed via an Agent Services Account. If an account has not already been set up, it will need to be created before authorisation can be obtained.

The first step is to register with HMRC, and guidance on this process has been published on HMRC’s website (see links below).

Register with HMRC for an agent services account – GOV.UK (www.gov.uk)

Create an agent services account – GOV.UK (www.gov.uk)

Client Authorisation

Existing 64-8 Agent Authorisation does not apply to the Agent Income Record Viewer, so agents will need to obtain specific authorisation.

Clients can provide authorisation via their own Government Gateway Accounts. Relevant guidance is available on HMRC’s website, together with a video produced by HMRC to assist taxpayers with the process. It may be useful to provide clients with the YouTube link to this video (see links below).

Once the authorisation process has been completed, Agents can log in via their Agent Services Account and access various records relating to PAYE income (including private pensions), taxable benefits, and tax codes.

How to use the digital handshake to get authorised as a tax agent – GOV.UK (www.gov.uk)

Get access to the Income Record Viewer for agents – GOV.UK (www.gov.uk)

How do I authorise an agent for the Income Record Viewer? – YouTube