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
BX9 1AN
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.
- Is for a charity: send the form to the Charities Correspondence Team.
- Is for a trust’s tax affairs: send the form to the Trusts and Estates Team.
- Is for a R40 form repayment claim: send the 64-8 to HMRC with the R40.
HMRC published several 'hints and tips' for form 64-8 completion, to avoid unnecessary delays. You should:
- Download and use the latest version of form 64-8.
- Not include a covering letter, unless it contains information that is absolutely necessary to process the form. Add any essential information to your covering letter, do not write outside the boxes on the form.
- Make sure the form is typed, or the handwriting is easy to read.
- Not provide any additional information in the form fields other than the requested information: for example, in the ‘agent code’ field, only include the correct Self Assessment agent code, consisting of 6 characters in the format 1111XX.
- Not strikethrough any unused boxes or make any marks in the margin of the form.
- Provide the correct agent codes for the relevant tax regimes (for example, PAYE XX1111)