Tax Agent Authorisations

Form 64-8 enables customers to authorise agents to act on their behalf when dealing with HMRC.

Dealing with agents and tax advisers is an important part of the way HMRC does business and we know from your feedback that having an efficient agent authorisation process is a key issue for you.

What do agents need to do now?

We would ask you to familiarise yourselves with the changes but please only use the new form in future when:

  • Taking on a new client.
  • When taking on new work for an existing client (for example, should an existing Corporation Tax client ask you to additionally take on responsibility for their Employer PAYE scheme, you need only to complete the client; agent and ”Employer PAYE Scheme” sections of the form).

We would stress that existing authorisations via form 64-8 and letters of authority to disclose remain valid and there is no need for you to refresh them or take any further action.

What are the changes?

The redesigned form now shows exactly what it should be used for, namely:

  • Individual/Partnership and trust tax affairs (including Self Assessment individuals, non Self Assessment individuals and National Insurance).
  • Tax Credits.
  • Corporation Tax.
  • PAYE for employers.
  • VAT.

So taxpayers, tax credit claimants and businesses can specify those regimes where they want you to deal with HMRC on their behalf. Enabling our customers to be specific about their choice of regime will also help us update IT systems more accurately and speedily.

Additional benefits:

  • The 64-8 authorisation now includes VAT, so there is no longer a need for VAT traders to complete a separate “letter of authority to disclose”.
  • Following feedback from stakeholders, we have also included scope for a joint Tax Credit claimant on the new form, so there will be no need for the joint claimant (with the same agent) to complete a separate form.

Online authorisation service

The service allows agents to use the Internet to set up authorisations for:

  • Individuals under Self Assessment (SA), these authorisations will also cover National Insurance (NI) and, if they are existing claimants, Tax Credits.
  • Organisations and trusts and partnerships under Self Assessment.
  • Businesses and organisations under Corporation Tax (CT).
  • Employers operating Pay as you Earn (PAYE) schemes.

Agents who deal with PAYE schemes for employers who do not wish to use the online authorisation service should continue to use forms FBI2 to set up authorisation to receive client information online.

Currently the service does not support authorisations for Value Added Tax (VAT) or for individuals who are not SA taxpayers. We plan to extend the service to these regimes in the future. The online service also allows you to delete the clients for whom you no longer act and this ‘housekeeping’ facility has been very popular.

Further information

You can find out more about the re-designed 64-8 from our Frequently Asked Questions.