Can I authorise an agent to file my returns for me?
Yes you can but you must be registered for PAYE for employers first.
Your agent will then need to register with the ERS service and request you as a client. An authorisation code will be sent to your company to confirm the request. If you want the agent to act for you, you should pass the code to them.
Please note: There can be a delay of up to 15 days between an agent requesting authorisation and receipt of the authorisation code.