If you would like to appoint a tax agent, i.e. an accountant or an adviser to assist you with your tax affairs, you may complete form 64-8. Alternatively, if you have managed to use HMRC's online service, you may authorise an agent once logged in there. 

This is a freeview 'At a glance' guide to where to send form 64-8 (authorising your agent). 

To complete form 64-8 you will need:

1) A printer. 

2) Your tax references (if any) and your National Insurance number.

3) Your Agent's name and address.

4) Your Agent's authorisation codes for the relevant tax.

If you chose the paper method for authorisation, after printing off the 64-8 you will need to send it to:

National Insurance Contributions and Employer Office
HM Revenue and Customs

If form 64-8 is being submitted in respect of an employee who has been seconded to work in the UK and who has a full National Insurance number, the address to use is: 

Benton Park View
Newcastle Upon Tyne
NE98 1ZZ

HMRC issued a clarification message to agents in June 2018, following on from a previous message about where to send 64-8s which was widely misunderstood:

  • Many advisors initially believed that the message required all 64-8s and SA1 forms had to be completed online, where a full UK NI number was present.
  • Other advisors believed that all taxpayers seconded to the UK with a full UK NI number had to use online agent authorisation but not other taxpayers.
  • HMRC's clarification message confirmed that the changes announced only relate to seconded taxpayers, not all taxpayers, and those seconded taxpayers can either use the online authorisation, or print the online form, or bespoke version, and post these direct to the CAAT address above.

HMRC says that there are some exceptions to this to help speed the handling of your details in certain circumstances. If this form:

  • Accompanies other correspondence, send it to the appropriate HM Revenue & Customs (HMRC) office.
  • Is solely for Corporation Tax affairs, send it to the HMRC office that deals with the company.
  • Is for a High Net Worth customer, send it to the appropriate High Net Worth Unit.
  • Accompanies a VAT Registration application, send it to the appropriate VAT Registration Unit.
  • Has been specifically requested by an HMRC office, send it back to that office If you have appointed an agent to deal with a specific and urgent matter, then scan a copy of the signed 64-8 and email this to your agent so that they can use the form in correspondence with HMRC.  

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