Receive Income Tax or PAYE repayments on behalf of others
Find out if you need an agent services account (ASA), an agent reference number and advanced electronic signature to receive Income Tax or PAYE repayments for other people.
This guidance applies to you if you charge fees to submit Income Tax or PAYE repayment claims on behalf of others and you are nominated by them to receive the repayment. This applies to the P87, R40 and Marriage Allowance Transfer Claim print and post forms.
You will need to register with HMRC for an agent services account and include your details in the nomination section of the relevant claim form to receive the repayment.
The details must include your:
- agent reference number (given to you after you鈥檝e created an agent services account)
- name and address (which must match your agent services account details)
Advanced electronic signatures
You must use an advanced electronic signature process to obtain the appropriate authorisation from your clients.
This means that you must send the completed form digitally to your client for approval. The client will give their approval by using the advanced electronic signature process to sign the nomination.
An advanced electronic signature is a specific type of digital signature that must:
- be uniquely linked to the person signing the data in electronic form and be capable of identifying them
- give the person signing sole control of the signature data
- be able to detect any changes made to the signature data afterwards
Handwritten (wet) signatures will only be accepted by exception if your client is determined to be digitally excluded by HMRC prior to signing the nomination. Your client can do this by contacting HMRC鈥檚 Income Tax helpline. You cannot do this on your client鈥檚 behalf.
Your client鈥檚 signature (advanced electronic signature or handwritten) must have been provided within the 6 months before sending the nomination to us. If the signature has been provided outside this period, the claim will not be processed.
You will need to keep evidence of sign up to an advanced electronic signature service provider. The evidence must confirm your company has purchased an advanced electronic signature solution. This must be shown in one of the following:
- a headed letter
- a receipt
- an email invoice
You must provide this evidence upon request to HMRC. Claims聽will not be processed until the appropriate documentation is submitted.
HMRC may also ask you to provide evidence of specific customers鈥� claim authorisation using the advanced electronic signature process as part of routine compliance checks.
Updates to this page
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Your client鈥檚 signature must have been included within the 6 months before sending the nomination to us. If the signature has been included outside this period, the nomination will not be accepted.
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Information has been added about what forms this guidance applies to, using an advanced electronic signature process and when a handwritten signature may be accepted.
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Information added about using an advanced electronic signature process from 6 April 2025. Out of date information about forms has been removed.
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Information about the what sections of a R40 form must be completed to receive a repayment on behalf of someone else has been added. These changes come into effect from 30 April 2024.
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First published.