Authorising a Client with HMRC
What this is
Before you can submit MTD returns on behalf of a client, HMRC needs to confirm that your client has given you permission to act for them. This process is called agent authorisation. It involves your client signing in with their own Government Gateway credentials and approving your practice.
What you see on screen
From the client detail page, you will see the client’s current authorisation status:
- Not Authorised - no authorisation has been requested yet
- Pending - an authorisation request has been sent but your client has not yet approved it
- Authorised - your client has approved the authorisation and you can file on their behalf
How to authorise a client
The authorisation process involves both you and your client:
- Navigate to the client’s detail page by clicking on them in your client list
- Click “Request HMRC Authorisation” - this generates an authorisation link
- Share the link with your client - send it by email or any secure method
- Your client signs in with their Government Gateway credentials - they use their own login, not yours
- Your client approves the authorisation - they confirm that they want your practice to act on their behalf
- The status updates to “Authorised” - once your client completes the approval, their status in Aligned updates automatically
Things to know
- You need your Agent Reference Number (ARN) set up first. Enter your ARN in Settings before starting the authorisation process. Without it, the authorisation request cannot be created.
- Existing 64-8 SA authorisations may carry over. If your client has already authorised you through the traditional 64-8 form for Self Assessment, HMRC may recognise this for MTD as well.
- Authorisation expires and needs renewal. HMRC authorisations are not permanent. When an authorisation expires, you will need to repeat the process. Aligned will notify you when this happens.
- Your client must have a Government Gateway account. If they do not have one, they will need to register at gov.uk before they can approve the authorisation.
If something goes wrong
Your client did not receive the authorisation link
Check that you shared the link correctly. You can generate a new link from the client detail page at any time.
Authorisation is stuck on “Pending”
Your client may not have completed the process. Contact them to confirm they have signed in to Government Gateway and approved the authorisation. The approval link may also have expired - generate a new one if needed.
Your client does not have a Government Gateway account
They need to register for one at gov.uk. This is an HMRC requirement - Aligned cannot bypass it.
Authorisation was revoked
If your client or HMRC revokes the authorisation, the status will revert to “Not Authorised”. You will need to go through the authorisation process again.
FAQ
How long does authorisation take?
If your client acts immediately, authorisation can be completed in minutes. The link is valid for a limited time, so prompt action is best.
Can I authorise multiple clients at once?
Each client must be authorised individually. Your client needs to sign in with their own Government Gateway account and approve the request.
What is the difference between agent authorisation and the 64-8 form?
The 64-8 form is the traditional paper-based authorisation for Self Assessment. MTD agent authorisation is the digital equivalent, done through Government Gateway. If you already have a 64-8 authorisation, HMRC may recognise it for MTD without requiring a new digital authorisation.