What is Form 64 – 8?
Form 64 – 8 is an Authorisation Agent that agrees HM Revenue and Customs to communicate with an accountant, consultant, advisor or agent processing for the companies’ or individual’s accounts and taxations on behalf. Thus, form 64-8 allows one to complete it with the details of chosen agent or advisor before signing and submitting to HMRC. If the business is in a partnership and an agent is looking for all the fiscal matters of the partnership, then HMRC will not enquire or discuss an individual’s details unless form 64-8 is filled and submitted for one’s own tax affairs and monetary matters. Gradually, HMRC used to introduce the new amendments and relevant rules about Form 64-8 via a help-card, providing guidance on the use of this form and the requirements to be followed. This help-card also provides suitable and relevant links for the updated form to be filled accordingly and the relevant guidelines about how to complete the online form submission.
Additionally, HMRC has also restructured details under the section Form 64-8, covering the stuffs related to consent of an agent to deal with HMRC on behalf and where to submit the completed form after singing it. However, it depends upon whether the authorised agent is also dealing with the corporation tax, VAT or other higher proceedings with HMRC like PAYE for employers, Construction Industry Scheme (CIS) for contractors or else being a charity, a trust, a repayment claim or any other issue, also a request can be made to HMRC for information on the High Income Child Benefit Charge to help in calculations. In short form 64-8 can be summarised as:
- A form, that can be submitted to HMRC directly,
- Allows HMRC to discuss with one’s tax matters and also to deal with the concerned and authorised accountant or tax agent directly,
- An authorising form, without which HMRC cannot discuss or enquire about any monetary or tax issues with an individual,
- Though allows an agent to deal and process with all the accounts and tax affairs yet the core responsibility remains with the taxpayer only.
Process of Filing Form 64-8
When the tax issues get bit complicated and one don’t wish to communicate or link HMRC in the same, an accountant or an agent or a tax advisor may be hired to process the taxation. In case of being self-employed or company’s staff member, if a person is not much aware about the tax regulations and system then from 64-8 can be processed to hire an agent to self-assess, calculate and submit the tax matters to HMRC.
The download of form 64-8 from HMRC website is not possible hence the accountant or tax advisor may ask to use the Authorisation service online and complete the form for submission; however the concerned one will remain responsible for all the tax affairs only. The process can be done in following steps:
- All is needed is to hire a professional tax advisor or agent who has a deep and thorough knowledge of tax dealing with HMRC in UK. The agent will then first request for an Agent Authorisation at HMRC website. Here he submits details about the client, tax information and then request for the Authorisation where the type of service is to be mentioned. On clicking the submit tab, an Authorisation code will be provided to the client for every service the agent would like to act for. The signed form is then should be submitted to HMRC.
- After getting an Authorisation code, a self-assessment statement can also be generated on request. The statement and other forms will then send to the concerned agent or accountant. All the relevant statements must be dully filled and submitted to HMRC by the agent on behalf, as only then HMRC can discuss tax affairs on having an Authorisation by submitting form 64-8.
- If one has legitimately forthright tax matters and don’t require any advisor or accountant, still an assistance may be required to communicate with HMRC in terms of other concerns. For this, a written or telephonic notification may also be provided to HMRC, detailing the organisation or person that going to act as a representative. Without this consent confirmation HMRC won’t proceed with the third party.
- Once HMRC received a signed form 64-8 with the permission of the taxpayer about handling the tax affairs by the accountant or tax advisor, a direct communication can be made with the third party by HMRC regarding dealing of tax matters. However, the concerned taxpayer will always retain responsible to resolve all the queries raised by HMRC. For instance, a direct correspondence with the taxpayer may be made regarding VAT and other tax credits by HMRC, rather than involving the third party. Nevertheless, the agent is responsible to resolve the specific matters specified in the form 64-8, he made authorised for.
Suggestions for the agents and tax advisors to ensure the forms sent to the Central Agent Authorisation Team (CAAT) should be processed quickly; here it is too notable that form 64-8 is an essential one if registered for HMRC online services:
- The latest version of the form must be used so that all details required by HMRC may be submitted completely,
- Form 64-8 must be filled duly and completely. All the required client information including National Insurance Number and Unique Taxpayer Reference (UTR) must be supplied wherever applicable. Also full name and address of the agent along with the HMRC agent code should be provided in detail.
- A duly signed printed form 64-8 must be submitted to CAAT, since HMRC does not process the form without an original signature of the client. Enclosing a covering letter, incomplete application form or unclear handwriting may affect the process speed of the application. Though most of the forms 64-8 are sent directly to CAAT yet some exceptions do exist where the form is send via other source, i.e., the specific offices.
- On lacking to have an agent code for self-assessment or corporation tax then CAAT Agent Maintainer Team must be informed prior to request one. The request must be made on the company’s letterhead signed by the company’s head or authorised signatory for whom the agent seeks the Authorisation. Until the agent code is assessed agent must not proceed for form 64-8.
- All forms including Self-Assessment (SA1)/CWF1 should be sent to HMRC at once with form 64-8 to HMRC, however in partnership there is no need to send CWF1 from the partnership itself, yet a completed CWF1 for own should be submitted showing the partnership.
- HMRC may rightfully ask the accountant or agent about individual tax affairs, trust tax, income, construction industry scheme, corporation tax, partnership tax affairs. If more than one agent is working for an individual then a separate form 64-8 has to be submitted for every agent.
To overcome the potential risk of identity fraud acknowledged by HMRC in terms of agent Authorisation form, processing Form 64-8 and Self-Assessment registration, further amendments have been introduced to the application process. From 2009 onwards the concerned agent has to register himself to HMRC as a legal agent, also confirms that the taxpayer must be a genuine customer who is allocated to any agent. Furthermore, the applications submitted without National Insurance Number and Unique Taxpayer Reference (UTR) for self-assessment, are not entitled to proceed further.
Download Form 64 – 8
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