HMRC has updated form 64-8. Agents are advised to use the new form from 31 March 2022 on. Form 64-8 is the form used to authorise a tax agent to act on your behalf. The new form now allows a combined registration for PAYE and CIS online services
The new form 64-8 was released on 31 March 2022.
Use this form to give authorisation for an agent to deal directly with HMRC on your behalf, such as:
- an accountant
- a tax agent
- an adviser
If the person you want to authorise is not in any of these professions, you can appoint a 'trusted helper'.
A person appointed as a tax agent is able to register you and deal with your tax affairs for:
- Self Assessment
- PAYE
- CIS
- VAT
- Tax Credits
- and Corporation Tax.
WARNING: a 64-8 does not allow an Agent to:
- To be authorised an agent to manage your Making Tax Digital services (this is done separately)
- Create an online Self Assessment account with HMRC (you must do this your self).
- Access to the Trust Registration Service (trustees must register to access this service)
Other Agent authority forms
Tax Credit and Child Benefit: form TC689
- Use form TC689 to authorise someone to act on your behalf for Tax Credit and Child Benefit matters.
PAYE and CIS online: form FBI2
- The new 64-8 form now covers authorising a tax agent to use PAYE and Construction Industry Scheme online services.
- Old Form FBI2 is still available if you choose to use that instead.
If you want to submit a subject access request (find out about a person's tax information, say if they have died)
- You cannot use the ‘Authorising your agent (64-8)’ form to make a subject access request to HMRC.
- WARNING: HMRC refers to a subject access request as a "SAR" this is not to be confused with a Suspicious Activity report (also a 'SAR') in respect of the anti-money laundering regulations.
- See how to make a subject access request to HMRC.
- See how to make a Suspicious Activity Report to the National Crime Agency
Useful guides on this topic
A new business? Start here...
Starting in business? Our 'At a glance' guide takes you through the key steps in getting started for tax, with links helping you drill down for more detail.
Self-employed: Registering for tax
You are self-employed, you have started working for yourself, what do you need to do to now? How to register for tax.
VAT: Starting in business
One of the first decisions to make when starting in business is whether or not you should register for VAT.
Badges of Trade: Are you trading or not?
Are you trading, running a business, or just buying and selling investments? Why on earth is there any distinction between them? The 'Badges of Trade' are a set of indicators, built up over time by the courts, to decide when an activity is a trading or investment activity.
Anti-Money Laundering Zone
Essentials for accountant and adviser compliance with the Anti-Money Laundering regulations
External links
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