Agents can see a client’s PAYE income through HMRC’s Income Record Viewer in the agent services account, which shows pay, tax, benefits, pensions and tax codes for the current year and the 4 previous tax years. Access needs a separate digital handshake that the client accepts; an existing 64-8 or Online Agent Authorisation does not open the viewer, and the handshake does not let the agent discuss the client’s affairs with HMRC.

Tax investigation insurance from £108.75 a year (£9.06 a month).Pays up to £100,000 of your accountant's fees if HMRC opens an enquiry. No excess. Buy online in a few minutes.

See my price in 2 questionsHow the cover worksAccountant? Offer cover to your clientsor call 01795 841 310

What does the Income Record Viewer show?

HMRC’s guidance lists what an authorised agent can see in the Income Record Viewer:

  • PAYE information for the current tax year plus the 4 previous tax years;
  • employment records, including time in each employment, the employer’s PAYE reference, and pay and tax for each job;
  • student loan repayments collected through payroll;
  • the latest tax code for the current year, including all allowances and deductions;
  • taxable benefits reported by an employer, such as a company car or medical insurance, and whether each is forecast (the P11D has not been received) or actual (it has);
  • state and private pension information; and
  • underpaid tax and other debts collected through the tax code, such as tax credits or Class 2 National Insurance contributions.

The viewer shows what HMRC holds, which is what employers and pension payers have reported. It is a record of their submissions, not a check that they are right.

How does an agent get access?

The viewer sits in the agent services account, so the firm needs one first; see the agent services account and authorising an agent. HMRC’s guidance is clear that an existing form 64-8 or Online Agent Authorisation cannot be used to access it. Each client must accept a digital handshake request for the Income Record Viewer specifically.

  1. Sign in to the agent services account using its own sign in details, not those for the older HMRC online services for agents.
  2. Choose the option to ask a client to authorise you and follow the steps for the Income Record Viewer, entering the client’s details.
  3. Copy the link and send it to the client, telling them what it is for.
  4. The client signs in to their personal tax account and accepts. If they have no sign in details, they can create them from the link.

The link expires after 21 days, after which the request has to be started again. The agent services account shows requests made in the last 30 days and their status. A digitally excluded client should be given the request link and a number to call HMRC, and will be passed to the Extra Support Team, who will take them through the process by phone.

Run an accountancy or bookkeeping practice? Solar Protect runs fee protection schemes for practices, so the cost of dealing with an HMRC enquiry into a client is covered rather than written off.

See how our accountant schemes work or call 01795 841 310.

What does the viewer not allow you to do?

The handshake for the Income Record Viewer only lets the agent view income data online. HMRC says it does not give authority to act for the client by telephone, webchat or post, and that a valid form 64-8 or Online Agent Authorisation is still needed to discuss the client’s tax with HMRC. Most firms preparing a Self Assessment return therefore hold two authorities: the Self Assessment authority to file and correspond, and the viewer handshake to see the PAYE data.

The viewer also saves a call. HMRC asks agents not to use the Agent Dedicated Line or webchat to ask about a client’s tax or employment history if that information can be seen online.

What else can an agent see through Self Assessment for Agents?

An agent authorised for Self Assessment can view the client’s PAYE coding notices in the Self Assessment for Agents online service. Notices are visible if they were issued on or after 11 October 2011 and the agent held Self Assessment authority when the notice was issued, although a firm may see earlier notices if a previous agent or the client was registered for the service at the time. Notices for the current, previous and next tax years are available, usually 72 hours after issue. The same service shows the client’s Self Assessment statements, liabilities and payments, and allows claims to reduce payments on account. Tax codes themselves are explained in PAYE tax codes.

How should you use the data when preparing a return?

The viewer is most useful as a cross check rather than a substitute for the client’s own documents. Employers working for the client on 5 April must give a P60 by 31 May, showing pay and tax for that job, and a P11D where benefits are reported that way; see P60s, P45s and payslips. Comparing those documents with the viewer can reveal:

  • an employment or pension the client forgot to mention;
  • a benefit shown as forecast because no P11D has yet been received, so the figure may change;
  • benefits taken through payroll, which an employer may report instead of on a P11D; see payrolling benefits in kind;
  • student loan deductions made through payroll; and
  • an underpayment already being collected through the tax code, which affects the balance the client will see.

Where the figures are not yet final, the return should not simply copy a forecast amount without saying so; see estimated figures on a tax return.

What if the HMRC record looks wrong?

Because the record reflects employer reports, the fix for a payroll error usually sits with the employer. HMRC’s payroll guidance tells employers how to correct mistakes in a Full Payment Submission or Employer Payment Summary. An employee who needs P11D details can ask the employer for a record of what was reported, and contact HMRC if the employer cannot provide one. If a P60 is lost, the employee can ask the employer for a replacement, or use their personal tax account or contact HMRC for the same information. Put the correct figure on the return and keep a note of the difference and the evidence for it, so any later query can be answered quickly.

How might this work in practice?

Illustration only. A client gives her accountant one P60 showing salary of £40,000. The firm already holds a 64-8 for her Self Assessment, but that does not open the viewer, so it sends an Income Record Viewer request link, which she accepts through her personal tax account. The viewer shows a second short employment earlier in the year with pay of £3,000, and a private medical benefit marked as forecast. The firm asks the client for the P45 from the short job and asks the employer for the P11D figure. Both employments and the confirmed benefit go on the return, and the file records where each figure came from.

What mistakes do firms make?

  • Assuming the 64-8 already held gives access to the viewer.
  • Treating the viewer handshake as authority to phone HMRC about the client.
  • Copying forecast benefit figures as if they were final.
  • Relying on the viewer alone when the client’s own documents show something different.
  • Letting the request link expire after 21 days without chasing the client.
  • Calling the helpline for employment history that the viewer already shows.

Solar Protect runs fee protection schemes for accountancy and bookkeeping practices. See how our accountant schemes work or read fee protection schemes for accountants.

Related Accountapedia entries


Related cover: Professional indemnity insurance for accountants and What professional indemnity insurance covers. For the whole practice, see insurance for accountants and fee protection schemes for your clients.

Sources

Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 8 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.