Frequently Asked Questions (FAQs) about the new form 64-8

Form 64-8 provides written evidence that a customer wishes an agent to act on their behalf and allows HMRC to disclose confidential information about that customer to the nominated agent.

We have streamlined the process that enables customers to authorise agents (tax advisers) to act on their behalf when dealing with HMRC. The main changes are:

  • The revised form 64-8 (PDF 72K) allows customers to authorise agents to act on their behalf for specific matters (eg individual, partnership and trust tax affairs including Self Assessment, PAYE for individuals and National Insurance;Tax Credits; Corporation Tax; PAYE for Employers and VAT).
  • As the authorisation 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 exceptions to this (see FAQ13).
  • Joint tax credits claimants can now complete one agent authorisation form. This means that we will not have to contact the first claimant to ask for that additional authority before we can deal with the agent for both parties in respect of the joint claim

Contents

Q1 If I have an authorisation already in place, do I need to fill in a new form?

No. There is no need to do anything as existing authorisations are still valid.

Q2 What is the status of existing authorisations held by HMRC?

The form 64-8 that was available before October 2005, (showing the Inland Revenue logo), authorised the agent in matters “within the responsibility of the Inland Revenue”. All such authorisations currently held remain valid for former Inland Revenue regimes. But they are not valid for former Customs & Excise regimes including VAT. The HMRC-badged form (which has been in use since October 2005) authorises the agent in matters “within the responsibility of HM Revenue and Customs”. All such authorisations currently held remain automatically valid for former-IR regimes but may not have been recorded on the VAT system. If these authorisations are required for VAT queries you will need to point this out to VAT staff when the need arises. ‘Old’ VAT “authority to disclose” letters - All such authorisations remain valid for VAT but they are not valid for former Inland Revenue regimes.

Q3 Why has the form been changed?

Form 64-8 was the agent authorisation form for former Inland Revenue business. It provided written evidence from the customer to allow an agent to act on their behalf and to allow the Department to disclose confidential information to that nominated agent.

The form was provided as an administrative convenience. As an alternative, customers could let us have their written consent in a letter. Agents acting for clients on VAT matters have usually completed a separate "letter of authority to disclose" and sent that to Customs and Excise. With the formation of HM Revenue and Customs, we have re-designed form 64-8 to streamline the authorisation system for our customers to give a better service.

Q4 Why are authorisations needed?

HMRC has a strict legal duty of confidentiality in respect of the information it holds on customers. The unauthorised disclosure of this information is a criminal offence. HMRC cannot risk divulging information to anyone who has not been properly authorised to receive that information. Our customers would not want their personal information disclosed to third parties without their consent.

Q5 Why is the re-designed form better for agents and their clients?

Taxpayers, tax credit claimants and businesses can now select the matters for which they wish their agent(s) to act on their behalf on one form. For example, a customer may want their agent to deal with their Self Assessment tax affairs, but they may be happy to handle their own tax credit affairs. As the form now includes VAT there is no need for customers to complete a separate “letter of authority to disclose” Additionally joint tax credits claimants can now complete one agent authorisation form. This means that HMRC will not have to contact the first claimant to ask for that additional authority before we can deal with the agent for both parties in respect of the joint claim. The new format also allows HMRC to update the client/agent data more accurately and speedily.

Q6 What does the re-designed form cover? We have redesigned the form 64-8 to show exactly what it can cover, 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

Q7 What does the re-designed form not cover?

The previous 64-8 wording indicated that it would cover "any matters within the responsibility of HMRC" but it is now clear that it cannot cover every eventuality. For example there are transactions now within the remit of HMRC that require specific authorisations for one-off transactions (e.g. Stamp Duty Land Tax). Those arrangements are not being changed.

It is also not appropriate to use form 64-8 when dealing with Excise and Environmental Tax regimes. In addition, we already have other authorisation arrangements for customers who wish to authorise a representative from the Voluntary Sector to act on their behalf (see Question 23).

Q8 Can the form 64-8 cover business entities other than companies, trusts or partnerships?

Yes it can, but we have not mentioned every type of business entity on the form (for example charities, community amateur sports clubs, clubs, unincorporated bodies, joint ventures, etc) as there is limited space.

Q9 The previous form 64-8 said it dealt with “any matters” within the responsibility of HMRC, so are you not now providing a lesser service by limiting it to the main tax regimes?

The old style 64-8 was an adaptation of an Inland Revenue form that had been in use for many years. Following its re-brand to an HMRC form in 2005 it soon became clear that a generic authorisation form did not meet the needs of either HMRC or its customers. The re-designed form now provides a focus and clarity to the scope of its authorisation. It does not seek to change existing policy or practice in relation to how other areas of HMRC deal with agents (or other representatives) of our customers.

Q10 What do you mean by an "agent"?

The form makes reference to an "agent". In this context an agent is a third party who wants to discuss or correspond about someone else’s tax affairs with HMRC. This includes, for example, an accountant or a tax practitioner. The form is not usually used by the voluntary sector but by agents who will have an ongoing professional relationship with their client.

Q11 Can agents be authorised online?

Yes, there is an agent 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.

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.

For more details see http://www.hmrc.gov.uk/ebu/onlineagent.htm

Q12 What on-line authorisation facilities are available for VAT?

Currently, agents can submit electronic VAT Registration Applications on behalf of their clients and, where specifically authorised, they can also submit their clients' VAT returns electronically. This type of on-line authorisation only permits the agent to submit VAT returns and does not extend to any other VAT related matter.

Therefore, even if an agent has been authorised to submit electronic VAT returns on behalf of a client, a 64-8 will still be required should the agent wish to deal with HMRC, on behalf of that client, in respect of any other VAT matter.

Q13 If I authorise an agent to ‘act’ for me does it mean that the agent can conduct any transaction on my behalf?

No. There will be occasions where HMRC still requires action to be taken by the customer themselves, or when HMRC will still want to speak to the customer. For example, HMRC requires the customer to sign a paper Self Assessment Return or VAT Return, however an authorised agent is able to sign and submit a VAT Registration Application (form VAT 1) on behalf of their client.

Within VAT, if an agent is to act on behalf of the client and notify HMRC of a decision to Opt to Tax land and/or property, that declaration must continue to be accompanied by a separate ‘letter of authority’ as per form VAT 1614. The 64-8 will not replace this ‘letter of authority’ but it will continue to allow HMRC to disclose confidential information to the nominated agent during any other enquiry.

Q14 What if I need to authorise two different parties to deal with HMRC on the same regime, e.g. a self-employed bookkeeper for day-to-day VAT and my accountant for a VAT liability ruling?

The re-designed 64-8 is intended to be simple and straightforward and to deal with the vast majority of day-to-day HMRC/agent interactions. There is not space on the form to accommodate two or more agents acting for the same regime. If you wish to nominate another agent to deal with a specific matter that you do not want your existing agent to deal with, please make this clear in a covering letter so we can update our records accordingly.

Q15 What if I need to change my authorised agent for one regime but not for other regimes?

If, for example, you change your agent for VAT but not for any other regime, you will need to discuss amending your existing authorisation with your new agent. Your agent may advise you to complete a new 64-8 with his or her details and indicate that this authorisation applies to VAT only. Alternatively, it may be possible to authorise your agent electronically for certain regimes (see Question 11).

Q16 What if a matter is urgent and there’s not time to send a 64-8?

HMRC recognises that there will be a few cases where an agent needs to act for an individual or business as a matter of urgency. In some very limited circumstances HMRC may accept authorisations over the telephone subject to verification of the identities of those involved.

Q17 What if I need only a short-term authorisation for my agent, e.g. to deal with a one-off problem such as temporary inability to pay my tax bill?

It may be that you wish to authorise an agent for a short time to deal with, for example, a temporary inability to pay your SA income tax. You may not want to complete a 64-8, as this will mean that your agent would start to receive information outputs from HMRC on an ongoing basis. You may not want your agent to receive outputs but to deal with the current problem alone. If this is the case please write to us to this effect.

Q18 Where do I send the 64-8?

Most forms should be sent to the Central Agent Authorisation Team (CAAT), Longbenton, Newcastle upon Tyne, NE98 1ZZ. There are some circumstances, however, where the 64-8 will need to be sent elsewhere. If the 64-8:

  • accompanies other correspondence, please send it to the appropriate HMRC office.
  • is solely for Corporation Tax affairs, send it to the HMRC office that deals with that company
  • is for Complex Personal Returns (CPR) or Expatriate customers, send it to the appropriate CPR or Expat team
  • accompanies a VAT Registration application, sent it to the appropriate VAT Registration Unit
  • has been specifically requested by an HMRC office, send it back to the requesting office.

Q19 Why can’t I send all 64-8s to the same address?

This is not possible at this stage but it is something that HMRC is looking to resolve as our organisational structure and computer systems change. Whilst the current situation outlined above is not ideal, there are benefits in sending forms direct to specific offices on occasions. For example, 64-8s accompanying repayment claims sent to local offices will be dealt with as a matter of priority. Please follow the guidance on the reverse of the form when deciding where to send the 64-8.

Q20 Why is it not possible to acknowledge receipt of the 64-8s I send?

This would take resources that would need to be diverted from the processing of the forms (last year alone we received 1.2 million 64-8s at Longbenton). We cannot acknowledge receipt of paper 64-8s.

Q21 Why can’t agents receive copies of outputs for VAT or Tax Credits in the way that they can for, say, SA?

Adapting our computer systems to allow this change is not currently feasible. However, it may be a consideration in future.

Q22 How quick is the authorisation process?

We aim to process 64-8s within 10 working days, but the current turnaround time is around 5 days from receipt at the Central Agent Authorisation Team at Longbenton.

Q23 Should the 64-8 be used to authorise voluntary sector organisations to contact HMRC on behalf of an individual?

The 64-8 has been designed to provide HMRC with permanent authority to interact with agents (usually tax advisers or accountants) on behalf of their clients in day-to-day tax matters. Because contact between HMRC and voluntary sector organisations tends to be of a temporary nature, it would not normally be appropriate to use the 64-8 in these circumstances. Voluntary sector organisations should continue to use the authorisation processes that they currently have in place.

Q24 Can I use the form to appoint an agent as a fiscal agent for VAT matters?

No, form 64-8 cannot be used to appoint somebody as a fiscal agent, however if you are a Non-Established Taxable Person (NETP) for VAT purposes and you have either appointed a VAT tax representative or tax agent you do not have to additionally complete a 64-8 VAT authorisation.

Q25 Does the 64-8 authorise a named individual agent or the agent’s practice in general.

This form is normally used to authorise accountancy practices, rather than named individuals within practices. You can authorise a named individual to act on your behalf, however, should this individual cease to act as your agent, you will need to update your authorisation, even if you remain with the same accountancy practice.

Q26 ‘I understand there is a re-designed form 64-8. Do I need to fill one in if I have already authorised my agent?

No - existing authorisations remain valid and no further action is needed if you wish your existing agent to continue to act on your behalf in dealing with HMRC

Q27 If I am registering to become self-employed and need to send a form CWF1 to HMRC as well as a 64-8, where do I send the forms?

Please send both together to the Central Agent Authorisation Team at Longbenton (see Question 18).

Q28 Does the re-designed form have a different name?

No it is still called the 64-8, (its print date is HMRC 07/06).

Q29 If the form isn't called something different, how will I know that I've got the right one?

The print date on the bottom right hand corner of the redesigned form 64-8 is ‘HMRC 07/06’. The re-designed form allows you to choose which regime(s) you want your agent to deal with. .

Q30 When will the redesigned form be available?

The re-designed form has been available on the HMRC website since 1 September 2006. Paper stocks of the forms are available from our Orderline.

Q31 Do I need to ask my client to sign a 64-8 if I already hold Power of Attorney on their behalf?

No, Once HMRC is clear that the attorney is entitled to the donor’s data; HMRC is able to disclose to the attorney any information that could have been disclosed to the donor. In these circumstances an additional 64-8 is not necessary.