Form 64-8 is used to give authorisation to an agent to deal directly with HMRC on taxpayers’ behalf.
The taxpayer will use the form to indicate which of the below taxes they want the agent to deal with:
- Construction Industry Scheme (CIS)
- Corporation Tax
- Income Tax
- Employers’ Pay As You Earn (PAYE)
- Individual PAYE
- Tax Credits
- Trusts (for Capital Gains Tax), or
On 02 November 2023, HMRC updated the guidance on their ‘Authorise a tax agent (64-8)’ page. In the Self-Assessment notes, this now includes the paragraph:
If your agent submits your tax return, you must check the information and let your agent know it is correct, before they submit it to us. You are responsible for your own tax affairs, even if you authorise someone to act on your behalf.
Note that the form itself has not changed, so please make sure you are using the latest version with the reference HMRC 03/22. What has changed is the guidance on the Gov.UK page.
ICB welcomes the updated Gov.UK form 64-8 guidance which reminds taxpayers that Income Tax is a personal responsibility and using an agent does not divorce themselves from this obligation.