Here are some tips to help tax agents and advisers to ensure the forms they send to the Central Agent Authorisation Team (CAAT) are processed as quickly as possible.
Remember, if you are registered for HM Revenue & Customs (HMRC) Online Services, you can also set up client authorisations online for most taxes. But please don't use the online process to set up a client authorisation if you've already submitted a paper form 64-8 for the same client.
Read more about online agent authorisation
Get the latest version of form 64-8 (PDF 155K)
Form 64-8 can now be filled in on-screen before printing. Please supply all the required client information including National Insurance number and Unique Taxpayer Reference (UTR), where applicable. Please include the full name of your firm, the full address and your HMRC agent code for the relevant service (if applicable) - for example for Self Assessment. This enables HMRC to link the client to your agent record and so speeds up processing. Your agent code can be found when you log into the HMRC website as an agent, or on the Government Gateway. Please note: a form 64-8 submitted without an agent code does not constitute an application for a code.
Remember to print off the on-screen form and ensure your client signs it before sending it to CAAT. HMRC does not process paper forms without an original signature. Please don't send a covering letter unless you have a specific question about the processing of the form. If a cover letter is needed please don't staple or fix your letter to the form. Incomplete applications and unclear handwriting will delay the processing times. Most forms 64-8 should be sent direct to CAAT at the address shown on the form but there are some exceptions:
Find out when to send form 64-8 to another HMRC Office
If you don't have an agent code for Self Assessment or Corporation Tax, please write to the CAAT Agent Maintainer Team to obtain one. Requests must made be on your firm's headed paper and must be signed by an owner/partner/director. Please also confirm which HMRC taxes the firm will be dealing with - for example Self Assessment. Please wait for your agent code before submitting forms 64-8 so that you can include this code on the form.
How to get an agent code for Self Assessment
Applying for an agent code for Corporation Tax
Please use the tick box on form 64-8 - annotated as 'If UTR not issued tick here' - to tell HMRC that you don't have a UTR for your client. But please note: this is not an application for Self Assessment registration and it will not generate a UTR. Please use the Self Assessment registration process instead.
Read more about registering for Self Assessment
If you are sending form 64-8 for agent authorisation together with a CWF1/SA1 to register a client for Self Assessment or self-employment, please send all forms to HMRC at the same time and staple together.
To register partnerships for Self Assessment, each partner in the partnership must complete their own CWF1 showing the partnership details. HMRC don't need a CWF1 from the partnership itself. But for agent authorisation you must provide a form 64-8 for the partnership as well as forms 64-8s for each partner.
HMRC don't currently send the UTR for the partnership to the partnerships and their agent. The UTR is shown on the notice to file a tax return. If you need the UTR before then you can request it when you submit form CWF1.
Remember you can set up authorisations to use the PAYE for employers online service for your clients through the PAYE for Agents online service.
Read more about the PAYE for Agents online service
If you choose to use paper form FBI 2, please ensure you provide your PAYE agent code and your client's PAYE Agent Government Gateway Identifier.
