DMBM512210 | Customer contact and data security: contact with third parties: getting authority: writing in

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If the customer wants a third party to deal with their tax affairs on a permanent basis, they should be advised to put this in writing.

The letter should:

• be written by the customer

• detail the name of the third party and their relationship to the customer

• be signed by original signature (no photocopies or faxed copies)

• include the Head of Duty and detail any restrictions that they may want; for example, they are happy for us to discuss their current debt, but not their debt history or payments

• detail how long they wish to have the authority in place, if applicable.

• be sent to the appropriate campaign office(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

• be noted clearly, including all details (when the authorisation was received, was it signed, name of third party, HoD, restrictions, time limit, and so on) on the IDMS Notes & Assets permanent notes screen.

If the customer wants to appoint an accountant, agent or personal representative, then they should send in a 64-8 to:

CAA Team
Longbenton
Newcastle upon Tyne
NE98 1ZZ.

Alternatively, the 64-8 can now be done online using the Online Agent Authorisation Service (GOV.UK).