Client Administration
What this record is for
Use the HMRC authority tab to record the practice's authority position for the relevant client tax services. It is an operational client record, not a replacement for HMRC's own agent-services controls.
Service-specific authority
Keep authority status specific to the tax service, for example Corporation Tax, PAYE or Self Assessment where applicable. A client being authorised for one HMRC service does not automatically prove authority for every other service.
Review before filing/contact
Before a filing or HMRC contact that depends on agent authority, confirm the authority record and any service-specific identifier. If the record is incomplete, resolve the authority position instead of assuming prior correspondence means the practice is authorised.