The 64-8 is one of the most important forms for bookkeepers, as it is one of the ways a client can authorise an agent to act on their behalf.
ICB is making you aware that there is a new version of the 64-8, as reference to form TC689 (authorising someone to act on an individual’s behalf for Tax Credits) has been removed. The latest version has the reference ‘HMRC 05/25’ on page 1 in the bottom righthand corner.
For Bookkeepers
ICB is always keen members use the most up-to-date form, indeed, HMRC may reject applications if they are made on a form that is not the most current.
The reason for the removal of reference to Tax Credits is that new claims cannot be made from 06 April 2025. Existing claimants will be sent a Migration Notice (migrating to Universal Credit). If action is not taken by the claimant, HMRC will send a Tax Credit Closure Notice.
