Agent authorisations - an update on the new form 64-8

You will know that we redesigned form 64-8 in September. When we launched the form we published some Frequently Asked Questions on our Internet pages and since then, some agents have contacted us with some further queries.

Does the new style paper 64-8 replace form FBI2 for online internet PAYE/CIS online authorisation?

No, the new style paper 64-8 does not replace form FBI2. Agents should continue to use form FBI2 for their clients to authorise them to receive forms and notices online.

However, if you use the online agent authorisation service to set yourself up to deal with the Employer PAYE scheme or CIS scheme, there is no need for you to have a separate paper FBI2 to receive client information online.

Does the form 64-8 allow my agent to Opt to Tax land or property on my behalf?

No. Notifying a decision to Opt to Tax land and/or property must either be done by the customer themselves or, if submitted by an agent, must be accompanied by a separate letter of authority as requested on the VAT 1614. However the 64-8 can be used as consent to disclose information to an agent

If I am representing an individual taxpayer, which boxes do I complete on the form?

If you are representing, say, an SA taxpayer who only wants you to deal with their tax and National Insurance affairs but not VAT or Tax Credits, then you should complete the first section on the right hand side of the form “Individual/Partnership/Trust Tax Affairs with the client’s National Insurance number and UTR.

Please do not fill in the Employer PAYE Scheme boxes.

What does the Online Agent Authorisation Service cover?

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
• Contractors operating the Construction Industry Scheme (CIS).

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. Since Aril 2006 we’ve had over 180k authorisation changes (new and deletions) through the online service.