VAT Online

Authority to act as an agent for VAT

Form 64-8 allows customers to authorise agents to act on their behalf for VAT.

The 64-8 authority covers an accountancy practice, rather than named individuals within the practice. A client business may authorise a named individual to act on its behalf - however if the named individual ceases to act as the agent, the client will need to update this authorisation, even if still using the same accountancy practice.

As the 64-8 now includes VAT there is no need for customers to complete a separate 'letter of authority to disclose'. However there are a small number of occasions where HMRC still requires action to be taken by the customer themselves, or when HMRC staff need to speak to the customer.

A 'letter of authority to disclose' submitted to us before the new 64-8 was introduced remains valid for as long as the client wishes it to and a 64-8 is not required as long as the client-agent relationship remains the same.

Get authorisation to act on a client's behalf

Client approval of returns

If an agent is authorised to act for a client there is no requirement for the client to see/authorise VAT returns prior to submission by the agent. However for VAT, as with every other service, the legal responsibility for the accurate and timeous completion of returns and other submissions remains with the client.

Client list

Clients are presented in VAT Registration Number order on an agent’s client list.

Deregistration

If you have been filing VAT returns online on behalf of clients and you then deregister for VAT, or if you wish to cancel your association with a client for any reason, you will need to contact our eCustomer Support Helpdesk on Tel 0845 010 8500. You will need your Agent ID and your ‘Known Facts’.

If you will no longer be acting on behalf of a client you must ensure that your client is aware of this.

Digital Certificates

Some companies choose to access our VAT Online Services using Digital Certificates which provide a secure technology that allows us to verify who you are. However these certificates are not essential as all of our services can be accessed via a User ID and Password.

Digital Certificates are available from approved suppliers at a cost and are renewable after one or two years.

Newly VAT-registered traders

VAT-registered traders and their agents applying to file on line have to give details from their most recent VAT return. Of course a trader applying to file online from the outset of their VAT registration won't have a previous return - but they can still apply to file online by:

  • selecting 'N/A' for the date of the return
  • entering '£0.00' in the amount field.

From April 2010 it will be mandatory for newly VAT-registered traders to file online.

Online registration

The Online VAT registration facility is an electronic version of form VAT1. At the moment this is the only registration form available online but links are provided to other forms that you may need to complete for example form VAT2 for Partnerships and form VAT68 for transfers of VAT registration numbers.

Online registration requirement

HMRC recognises that the current rules for registering at the Government Gateway to use the e-VAT declaration service mean that non-VAT registered agents are unable to file VAT returns online on behalf of their clients. This currently affects around 25,000 tax professionals and is an obstacle to increased online filing. HMRC is looking at how and when we can remove this obstacle in time for, if not before, the first phase of mandation in April 2010.

Services available

You can access information about the full range of VAT transactions which can be done online via the:

Frequently Asked Questions (FAQs: VAT Online Services).

There is no current plan to enable online completion of form VAT68 Request for Transfer of a Registration Number.

Online VAT returns do not contain white space additional information boxes, and we do not plan to change this.

Submission deadlines - paper returns

Paper VAT returns and any payment made by cheque must be submitted to arrive at the VAT Central Unit by the due date on the form. If you deliver forms by hand to other HMRC offices you should allow time for the form to be transmitted via our internal post system.