64-8 Form: Authorizing an Agent for HMRC Tax Affairs in the UK

What Are the Basics of the 64-8 Form?

The 64-8 form is a document used in the UK to authorize a tax agent or accountant to act on behalf of an individual or business in dealing with HMRC. Completing this form grants the agent the authority to manage specific tax matters, communicate with HMRC, and access your tax records.

This authorization is vital for taxpayers who prefer professional assistance with their tax affairs, especially for businesses and individuals in the UK. The 64-8 form online process has simplified submissions, ensuring efficiency.

How Do You Complete the 64-8 Form?

Completing the 64-8 form requires careful attention to detail. The form is divided into sections, each focusing on specific information required by HMRC. Let’s break down these sections for better understanding:

Personal Details

This section requires the taxpayer’s personal information, including:

• Full name
• Address
• National Insurance number (for individuals)
• Unique Taxpayer Reference (UTR) (for businesses or self-employed individuals)

For accuracy, double-check these details, as errors can delay authorization.

Agent’s Information

Here, the agent’s details are provided, such as:

• Name of the agent or agency
• Address of the agent
• Agent reference or code (if applicable)

Accurate information ensures HMRC can link the agent to your account correctly.

Tax Areas Authorisation

Specify which tax areas you are authorizing your agent to manage. These might include:

• Self-Assessment
• Corporation Tax
• PAYE (Pay As You Earn)
• VAT (Value Added Tax)

This section allows you to limit the scope of authorization based on your needs.

How Do I Submit the 64-8 Form to HMRC?

To submit the 64-8 form to HMRC, you can either send a physical copy by post or use an online method. If submitting by post, complete the form accurately, ensuring all details match HMRC records, and send it to the relevant HMRC office, typically the Central Agent Authorisation Team. For online submissions, agents can use the HMRC online services to register and request authorization digitally. Once submitted, HMRC reviews the form, and the agent will receive confirmation once access is granted. Always ensure you retain a copy for your records.

What Is the Processing Time, and How Will I Be Notified?

The processing time for the 64-8 form varies. Typically, HMRC processes the form within 15 working days, but it can take longer during busy periods.

Once processed, HMRC notifies both the taxpayer and the agent. Notifications confirm that the agent has been authorized and can now access the specified tax information.

What Are the Responsibilities and Limitations of Authorising an Agent?

Authorizing an agent through a 64-8 form grants them significant responsibilities in managing tax affairs, but it also comes with limitations. The agent is responsible for acting in the best interests of the taxpayer, ensuring accurate and timely submission of tax returns, and effectively communicating with HMRC on the taxpayer’s behalf. They are also entrusted with handling sensitive financial information and providing sound advice tailored to the taxpayer’s circumstances. However, their authority is limited to the tasks specified in the authorization.

 They cannot make legal commitments, access areas of tax records outside their scope, or act without explicit consent for significant decisions. The taxpayer retains ultimate accountability for their tax obligations, meaning they must review the agent’s actions and ensure compliance with HMRC regulations. This partnership requires trust, clear communication, and a shared understanding of roles to avoid potential issues.

What Are the Ways to Modify or Cancel an Agent’s Authorization?

To modify or cancel an agent’s authorization with HMRC, taxpayers have several options. They can use the HMRC online services, where they can log in and remove or amend the agent’s access through their personal or business tax account. This method is quick and effective, especially for those managing their accounts digitally. Alternatively, they can contact HMRC directly via phone or letter, providing details such as their taxpayer reference number and the agent’s information to make the necessary changes. For those who initially authorized their agent using a paper form like 64 8, submitting a new 64/8 form can either update the authorization or replace the previous agent. It’s important to act promptly to avoid any complications with tax matters, especially during critical periods like filing deadlines or compliance checks.

What Are the Considerations for Particular Situations Involving Multiple Agents, Deceased Individuals, and GDPR Compliance?

When dealing with agent authorization in particular situations, several factors need to be considered:

1. Multiple Agents: If a taxpayer has multiple agents for different taxes, HMRC requires separate authorizations for each type of tax. For example, one agent may manage VAT while another handles Corporation Tax. Clear communication with HMRC is necessary to avoid overlapping or conflicting authorizations. Taxpayers should also ensure they clearly define each agent’s scope of authority to prevent unauthorized actions.
2. Deceased Individuals: In cases involving deceased individuals, the executor or personal representative must notify HMRC to revoke the deceased’s agent’s authorization. A death certificate and confirmation of the executor’s authority are typically required. Executors may need to submit a new authorization if they appoint an agent to manage the estate’s tax matters.
3. GDPR Compliance: The General Data Protection Regulation (GDPR) adds another layer of responsibility for both taxpayers and agents. Agents must handle taxpayer data securely and in compliance with GDPR requirements. Taxpayers should ensure that their agents have robust data protection practices. When canceling or modifying authorizations, HMRC and the taxpayer must ensure no unnecessary data is retained by the agent to prevent breaches of privacy laws.

These considerations highlight the importance of carefully managing agent relationships and keeping HMRC informed to ensure compliance and protect sensitive information.

What Is Making Tax Digital and How Does It Relate to the 64-8 Form?

Making Tax Digital (MTD) is HMRC’s initiative to simplify and modernize the UK tax system through digital record keeping and online filing. Under MTD, businesses and individuals must use compatible software to maintain their tax records and file returns directly with HMRC. This initiative reduces errors, streamlines tax processes, and helps taxpayers meet compliance requirements more efficiently.

The 64-8 form relates to MTD as it is used to grant authorization to tax agents who manage their clients’ tax affairs. While the traditional 64-8 form allows agents to deal with HMRC on behalf of taxpayers, the digital nature of MTD requires agents to have access to compatible software for filing returns. Submitting a 64-8 form ensures that the agent can access the taxpayer’s information and act under the new digital framework. However, under MTD, many authorizations and interactions are now managed digitally, reducing the reliance on paper forms like the 64-8. Taxpayers and agents must ensure their software aligns with MTD requirements to maintain seamless communication and compliance.

What Are Agent Codes and Identifiers?

Agent codes and identifiers are unique references issued by HMRC to tax agents or accountants, enabling them to manage their clients’ tax affairs. These codes and identifiers allow HMRC to recognize and verify authorized agents in the system.

An agent code is specific to the type of tax the agent handles, such as self-assessment, VAT, PAYE, or Corporation Tax. For example, an agent managing VAT will have a different code from one handling PAYE schemes. These codes are essential for accessing HMRC services on behalf of clients and linking the agent’s account to the client’s tax records.

What Are the Benefits and Processes of Online Agent Authorisation?

Online agent authorization offers convenience and efficiency. Taxpayers can approve agents through their HMRC account, eliminating the need for paper forms. This digital process is quicker, with approvals often confirmed within 24 to 48 hours, reducing delays in managing tax affairs. It also allows real-time monitoring of authorized agents, providing better control and security.
To authorize an agent online, taxpayers must log into their HMRC account and select the relevant service, such as self-assessment or VAT. They will need to provide the agent’s details, including their agent code or reference number. Once the request is submitted, HMRC sends a confirmation to both parties. The agent gains access upon approval, enabling them to manage the taxpayer’s records through HMRC’s digital services.

Conclusion

The 64-8 form plays a vital role in authorizing agents to manage tax affairs on behalf of individuals and businesses. By understanding how to complete, submit, and manage the form, taxpayers can ensure efficient and accurate tax management. Whether submitting the 64-8 PDF form or opting for online processes, precise information, and timely updates are crucial for seamless authorizations. With HMRC’s emphasis on Making Tax Digital, the relevance of the 64-8 form continues to grow, providing taxpayers with the flexibility to manage their tax obligations effectively.