Understanding the 64-8 form: Your essential guide to authorising a tax agent (2024)

Need to authorise a tax agent for HMRC matters? The 64 8 form is your gateway. In this guide, you’ll learn the precise steps for completing and submitting the form to enable your agent’s representation swiftly and accurately.

• The basics of the 64-8 form
• Key areas covered by the 64-8 form
• Completing the 64-8 form: step-by-step guide
• Submitting the 64-8 form to HMRC
• Processing time and notifications
• Responsibilities and limitations of authorising an agent
• Revoking or changing agent authorisation
• Benefits of using a professional tax agent
• Special cases: deceased persons, multiple agents, and GDPR compliance
• Making tax digital and the 64-8 form
• Agent codes and identifiers: What you need to know
• Online agent authorisation: The benefits and process
• Tax agent responsibilities: What to expect from your authorised representative

The basics of the 64-8 form

The 64-8 form plays a significant role in tax affairs, serving as a formal authorisation for a tax agent to manage HMRC matters for a client. This means that once authorised by the 64-8 form, an agent can:

• Submit tax returns
• Discuss tax matters on behalf of the client
• Access and update client details
• Provide repayment bank details
• Oversee the client’s overall tax position with HMRC.

The 64-8 form can be used to grant authorisation across a wide spectrum of tax-related services, such as:

• Individual tax services
• Partnership tax services
• Corporate tax services
• High Income Child Benefit Charge
• Tax credits
• PAYE for employers
• CIS (Construction Industry Scheme)
• VAT (Value Added Tax)

Granting the tax agent access to previous tax returns and tax documents, this form improves the accuracy of tax returns and facilitates efficient fulfilment of tax obligations.

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Key areas covered by the 64-8 form

A wide array of tax services falls under the purview of the 64-8 form. For instance, in the realm of Self Assessment, an agent can manage a self assessment account by:

• submitting returns
• dealing with HMRC correspondences
• viewing and updating client details
• handling calculations and tax owed
• cancelling the registration if required.

When it comes to individual PAYE, the agent is authorised to access information on:

• past employers
• taxable benefits
• pensions
• start and end dates

For Corporation Tax, the agent gets access to company and financial information for corporation tax purposes and can:

• Update the company’s communication and contact details
• Discuss VAT issues with HMRC
• Sign documents
• View and submit VAT returns
• Handle appeals against penalties.

In terms of CIS, the form 64-8 allows the agent to manage returns, and access information on subcontractors’ income and deductions. Lastly, for tax credits purposes, agents gain access to a client’s personal and financial information but cannot receive payments directly.

Completing the 64-8 form: step-by-step guide

While filling out a 64-8 form might seem complicated at first, the process becomes straightforward once you grasp the steps.

The form requires you to provide your personal details, agent’s information, and select the specific tax affairs you want the agent to handle. Once you’ve filled in all the details, the form needs to be signed in the presence of a witness to validate it.

This section will break down these steps into three subsections: personal details, agent’s information, and tax areas authorisation.

Let’s take a step-by-step walk through each of these subsections.

Personal details

The section of the 64-8 form pertaining to personal details is pivotal in enabling HMRC to accurately identify the taxpayer or entity. So, you need to ensure that you provide accurate details, including your full name, address, and contact details.

Providing accurate personal details not only facilitates smooth communication between HMRC and the appointed agent but also helps prevent any delays and potential miscommunication.

Agent’s information

The section concerning the agent’s information holds the same level of importance. Along with your agent’s full name, you need to include their specific HMRC code or reference number.

The HMRC agent code helps HMRC identify the agent and attach the correct authorisation to the agent’s account.

Tax areas authorisation

In the form’s final section, you delineate the tax services the agent is allowed to manage.

This is done to ensure you are only granting access to the tax services you require assistance with. The form includes a separate box for each type of tax service, and you just need to tick the relevant boxes.

For Self Assessment authorisation, you must:

• Include the agent’s details
• Tick the box for Self Assessment tax returns
• Provide your National Insurance number, national insurance contributions, and Unique Taxpayer Reference (UTR) if applicable.

For Corporation Tax, the company must include the registration number and UTR of the company when authorising an agent.

Submitting the 64-8 form to HMRC

After completing and signing the 64-8 form, it is ready for submission to HMRC. You have the option of submitting it either online or by post. If you choose to submit the form by post, you must download it from the HMRC website, complete it manually, and then mail it to the designated address.

Regardless of how you submit the form, both you and the authorised agent must sign it, confirming your agreement to the authorisation terms.

It’s also worth noting that to authorise an accountant as an agent, a physical signature on the original 64-8 form is needed, as photocopies or scanned versions may not be accepted by HMRC. Once completed and signed, the form should be sent to the Central Agent Authorisation Team to avoid processing delays.

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Processing time and notifications

Processing times for the 64-8 form can fluctuate. It could take anywhere between 24 hours up to eight weeks. The overall processing time can be influenced by the current volume of requests and the complexity of the information provided within the form.

In certain circ*mstances, you may be able to expedite the processing of the 64-8 form by contacting HMRC directly. However, not adhering to the submission timeline can lead to delays beyond the standard processing time, so it’s important to submit your 64-8 form ahead of any deadlines to avoid any negative consequences.

Responsibilities and limitations of authorising an agent

Despite authorising an agent, you, as a taxpayer, retain responsibility for your tax affairs and are required to confirm the accuracy of the information submitted by the agent on your behalf. While the 64-8 form enables agents to act on behalf of the taxpayer, it does not empower them to:

• make subject access requests to HMRC
• make subject access requests
• automatically involve both claimants in a joint tax credit claim without their signatures.

Submitting incomplete or incorrect financial information can result in miscalculated tax assessments, emphasising the need for complete disclosure and thorough record-keeping.

Moreover, tax agents must adhere to GDPR rules when handling clients’ data, securing personal information, and using it only for the purposes of representation on the 64-8 form.

Revoking or changing agent authorisation

Occasionally, you might wish to cancel a tax agent’s authorisation or appoint a different agent.

This can be done online through your business tax account or by contacting HMRC directly. For taxes like Corporation Tax or PAYE for employers made via a business tax account, you can revoke an agent’s authority by logging in and removing the agent from the specific tax service.

If you want to revoke an agent’s authority to interact with HMRC by mail or phone for VAT or employer PAYE, it’s necessary to alter or remove their postal and telephone authorisations and contact HMRC by phone. Changing from one authorised agent to another requires that the current agent’s authorisation is removed first, followed by authorising a new agent.

Benefits of using a professional tax agent

Employing a professional tax agent provides numerous advantages, including:

• Ensuring accurate calculation of taxes
• Staying up-to-date with changing tax laws
• Providing advice on tax planning to avoid penalties and reduce liabilities
• Having a verifiable history of credibility
• Upholding high ethical standards

Tax agents are also crucial for:

• ensuring that tax returns are filed on time and efficiently, preventing late payment fines
  managing the submission of tax returns, saving you time and ensuring accuracy
• detecting fraud and anomalies, ensuring correct payments and reducing the risk of fraudulent activity in tax matters.

Special cases: deceased persons, multiple agents, and GDPR compliance

There exist certain unique cases where the usage of the 64-8 form deviates from standard practice.

For instance, personal representatives can use the 64-8 form to authorise an agent to deal with the estate of a deceased person for individual PAYE, Self Assessment, and National Insurance. For Tax Credit and Child Benefit matters, a separate form, TC689, should be used to authorise an agent.

Despite the 64-8 form allowing agents to act on behalf of the taxpayer, it does not empower them to make subject access requests to HMRC; a separate process is required for GDPR compliance. Special forms are needed for certain matters where form 64-8 does not apply, such as:

• Form CH995 for High Income Child Benefit Charge matters
• Separate authorisation for Trust Registration Service
• Obtaining written consent for discussing SEISS grants with HMRC

Making tax digital and the 64-8 form

Tax affairs are becoming increasingly digitalised, which impacts the use of the 64-8 form.

For VAT, the 64-8 form does not provide authorisation for Making Tax Digital services once a business is signed up for Making Tax Digital for VAT. Tax agents must use an Agent Services Account (ASA) to manage clients’ Making Tax Digital for VAT filings, while the Online Services for Agents Account (OSAA) is used for other taxes.

Starting from 18 January 2024, a new process for VAT authorisation will be in place for tax agents. The ‘digital handshake’ process allows agents to generate a link for client authorisation, which will be required as the ability to copy VAT authorisation from OSAA to ASA is being phased out.

For those who are unable to participate in the new digital VAT authorisation process due to digital exclusion, they have the option of receiving assistance from HMRC to enable their agent’s authorisation.

Agent codes and identifiers: What you need to know

Proper authorisation necessitates the use of agent codes and identifiers. When submitting the 64-8 form, various agent codes and identifiers are required, such as:

• 6-digit Self Assessment agent codes
• PAYE agent codes
• Corporation Tax agent codes
• Agent Government Gateway Identifier

Tax agents must follow these steps to obtain a corporation tax agent code for Corporation Tax or Self Assessment from HMRC:

1. Apply in writing to HMRC to request the agent codes.
2. After receiving the agent code, sign into HMRC online services.
3. Enrol the tax service onto your account.
4. If you already have a HMRC online services account and at least one authorised client, you can immediately create an agent services account, which is necessary for obtaining agent codes and identifiers.

Online agent authorisation: The benefits and process

Shifting to online agent authorisation can enhance the process’s efficiency and streamline it. Online Agent Authorisation is a mechanism that allows tax agents to be authorised by their clients to handle their tax affairs through HMRC online services. This streamlines the process and makes it more efficient for various tax services, such as Corporation Tax, PAYE, and Self Assessment.

The authorisation process involves the agent signing into their HMRC online account, requesting authorisation, entering client details for a specific tax service, and using the authorisation code sent by HMRC to the client. Each tax service requires an individual authorisation, resulting in clients receiving multiple authorisation codes if multiple services are necessary.

For certain tax services like ATED and Tax Credits, authorisation can be completed online using forms specific to each tax type. For clients who are digitally excluded, they can contact HMRC’s Extra Support Team for assistance in completing the authorisation over the phone.

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Tax agent responsibilities: What to expect from your authorised representative

Tax agents are expected to:

• Ensure their clients’ tax obligations are satisfied in a timely and efficient manner
• Provide guidance on tax affairs
• Remain up-to-date with tax law changes to offer accurate advice
• Assist in tax planning to minimise liabilities
• Keep the taxpayer informed about significant tax updates or changes.

Tax agents have several responsibilities, including:

• Maintaining the confidentiality and security of taxpayer data
• Conducting all necessary communication with HMRC regarding tax matters
• Ensuring accuracy and timeliness when completing and submitting tax returns on behalf of their clients
• Managing all related correspondence with HMRC
• Representing taxpayers in any discussions or disputes with HMRC
• Safeguarding their interests and resolving any issues that arise.

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