Years ago Nichola, an accountant had a bizarre conversation with HMRC concerning her own tax affairs.
She was told that as she was a sole practitioner HMRC could not discuss her own personal tax affairs without there being a form 64-8 authorisation in place. Nichola tried to explain that she was the taxpayer and if she wasn't in practice then of course HMRC would talk to her about her own tax affairs. She got nowhere so duly obliged and made herself her own agent. Years later and she still represents herself!
at PLC law for this one.