Agent authorisations

An important message for agents - form 64-8 has been re-designed

What this is about

We have re-designed the form 64-8, which enables customers to authorise agents to act on their behalf when dealing with HMRC. Agents do not need to take any action now in respect of existing client authorisations, but should be aware that the form has changed.

We have made the form clearer and easier to use for agents, their clients and HMRC. We have taken account of the feedback we’ve received through Working Together and consulted with representative bodies such as the ICAEW and CIOT in redesigning the form.

At the same time, we have made some changes to the procedures for authorising agents, although the basic process remains the same.

Dealing with agents and tax advisers is an important part of the way HMRC does business and we know from your feedback that having an efficient agent authorisation process is a key issue for you. The two former Departments (Inland Revenue and HM Customs and Excise) had different processes and forms for registering agent authorisations. These have now been streamlined to reduce form-filling for you and your clients and to give you a better service.

What do agents need to do now?

We would ask you to familiarise yourselves with the changes but please only use the new form in future when

  • taking on a new client or
  • when taking on new work for an existing client (for example, should an existing Corporation Tax client ask you to additionally take on responsibility for their Employer PAYE scheme, you need only to complete the client; agent and ”Employer PAYE Scheme” sections of the form).

We would stress that existing authorisations via form 64-8 and letters of authority to disclose remain valid and there is no need for you to refresh them or take any further action.

If we receive a large number of unnecessary duplicate or “refreshed” authorisations, this will inevitably increase processing times. Additionally, whilst you may have stocks of old forms, these will take longer for us to process and you will get a faster service if you use the re-designed 64-8.

What are the changes?

The redesigned form (PDF 72K) now shows exactly what it should be used for, 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

So taxpayers, tax credit claimants and businesses can specify those regimes where they want you to deal with HMRC on their behalf. Enabling our customers to be specific about their choice of regime will also help us update IT systems more accurately and speedily.

* Please note form FBI2 is still required for online authorisation

Additional benefits:

  • The 64-8 authorisation now includes VAT, so there is no longer a need for VAT traders to complete a separate “letter of authority to disclose”.
  • Following feedback from stakeholders, we have also included scope for a joint Tax Credit claimant on the new form, so there will be no need for the joint claimant (with the same agent) to complete a separate form.

Where to obtain the re-designed form

The form (PDF 72K) can be downloaded from our website. Some software developers will be including it in their products and paper copies of the form will soon be available from our Orderline.

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

Why re-design the form?

The previous 64-8 wording (when it was revised from its Inland Revenue text towards the end of last year) indicated that it could cover "any matters within the responsibility of HMRC". It is clear that such an authorisation is not suitable in all circumstances – for example there are one-off transactions now within the remit of HMRC that require specific authorisations (e.g. Customs declarations and Stamp Duty Land Tax). These arrangements are not being changed as they are working well and existing practices and processes will continue for HMRC matters that fall outside the scope of the new form 64-8.

Online authorisation service

The new paper 64-8 is just one development. In November 2005 we launched the online agent 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.

Agents who deal with PAYE schemes for employers who do not wish to use the online authorisation service should continue to use forms FBI2 to set up authorisation to receive client information online.

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. The online service also allows you to delete the clients for whom you no longer act and this ‘housekeeping’ facility has been very popular.

Further information

You can find out more about the re-designed 64-8 from our Frequently Asked Questions.