HM Revenue & Customs

Can my agent register for taxes on my behalf?

Yes, your agent can register on your behalf. However, if they do this neither you nor your agent will be automatically enrolled to use the online services associated with any taxes being registered for. This will need to be done separately.

When an agent registers for taxes online on your behalf it doesn't mean that they are authorised to act for you. They will still need to complete the Online Agent Authorisation process or you will need to complete a form 64-8.