HMRC's Agent Update 120 in May 2024 contained an article ‘helpful hints and tips for completing the 64-8 form’ and this has now been incorporated into HMRC’s 64-8 guidance page on Gov.UK.
The 64-8 allows a client to authorise an agent to deal directly with HMRC for a range of taxes:
- Construction Industry Scheme (CIS)
- Corporation Tax
- Income Tax
o Employers’ Pay As You Earn (PAYE)
o Individual PAYE
o Self-Assessment
- Tax Credits
- Trusts (for Capital Gains Tax)
- VAT, and
- The VAT Housebuilders Scheme
Agent Update 120 in May 2024 contained an article ‘helpful hints and tips for completing the 64-8 form’ and this has now been incorporated into HMRC’s 64-8 guidance page on Gov.UK.
For Bookkeepers
ICB is replicating this advice and adding to it based on members’ feedback. As bookkeepers and agents know, the 64-8 is an important authorisation form, so any hint or tip on making sure it gets processed as quickly as possible is welcomed. We break this down into two sections:
What to do:
- Use the current version of the 64-8 (as at the time of writing, this has reference ‘HMRC 04/24’ at the bottom)
- Be aware that the form, when submitted, is read electronically. Therefore, write or type clearly within the boxes
- Ensure the form is completed with all the necessary information such as the full and correct VAT Registration number, PAYE Agent Code ID etc
- There are different Agent Codes for different tax regimes (PAYE, VAT etc). Ensure the form contains the relevant Code for the relevant tax
What not to do:
HMRC advise in their form guidance that the authorisation application should not include a covering letter. The only exception to this is where the letter contains information that is ‘essential’ to grant authorisation.
If the form is sent by post, this will be to the HMRC address with the Kent courier postcode (BX9 1AN). However:
- For Corporation Tax authorisations only, send to the HMRC office that deals with the company, not the one with the Kent postcode
- If there is a VAT Registration accompanying the 64-8, send to the relevant VAT Registration Unit
- If there is other correspondence accompanying the 64-8, send to the relevant HMRC office
