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Making a phone call on someone else's behalf

Discussing general information

If you ring HM Revenue & Customs (HMRC) on behalf of someone else, what happens depends on what you want to talk about. You will not be asked to provide proof of identity if you ask for a form or make a general enquiry. If you require further information, you or the person you are acting on behalf of will need to confirm their correct identity.

Discussing personal information

For other calls, it may be possible for the person you're acting for to give permission over the phone for you to speak for them. You will both need to be present when the call is made.

The person you speak to will need to be sure that whoever's giving permission is who they say they are. They'll be asked some questions about their tax affairs or tax credits/Child Benefit claim, so they should have all the relevant papers with them.

You may be asked to give the phone number you're calling from so you can be called back. It's best to make the call from wherever the person you're acting for lives, in case the number you give is checked in the telephone directory.

Acting for someone on a long-term basis

If you want to act for someone on a long-term basis they or you on their behalf will need to write to the relevant office and explain the situation. The letter will need to include:

Once approved, you'll receive all future correspondence from HMRC, except letters for payment of any tax due and refunds. These will still be sent directly to the person you're representing.

If you don't know which office to write to, use links below.

• Contact details for all Tax Offices (opens new window)
• Find your local HMRC Enquiry Centre (opens new window)

Becoming an appointee for someone claiming tax credits or Child Benefit

If someone is unable to act for themselves and wants to appoint you to deal with their tax credits or Child Benefit claim, they'll need to complete the appointee form attached to their original claim form.

• Claiming tax credits as an appointee (opens new window)
• Getting Child Benefit on behalf of someone else (opens new window)

Help available from HMRC

If you have a disability

If you are disabled HMRC offers services to help you handle your tax affairs:

If you don't speak English

Information is also available in other languages for people who don't speak English.

These services are usually well signposted - if not your local Tax Office will tell you how to get them. With the right help you might not need to appoint a representative.

More useful links

• Managing someone else's affairs - information from the Citizens Advice Bureau (opens new window)
• Caring for someone - learn more (caring for someone section)
• Authorising an agent to deal with your tax and other affairs (opens new window)