HMRC have made a small change to their guidance about completing the agent authorisation form 64-8.
The 64-8 is the authorisation form which allows a taxpayer or business to authorise an agent to deal with HMRC on their behalf. Frequently, this will be for:
- The Construction Industry Scheme;
- Corporation Tax;
- Making Tax Digital for Income Tax;
- PAYE — individuals and employers;
- Self-Assessment;
- Trusts; and / or
- VAT
It is vital the latest version is used and reference is made to the latest guidance. In this regard, HMRC have added the following words for things that must be done when completing the form:
‘sign and date the form’
Which suggests that, possibly, HMRC have received unsigned and undated forms which will prevent the authorisation.
For Bookkeepers
Note the change to the guidance which emphasises the importance of signing and dating the form. Who signs the form depends on who wants to give authority:
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Who is giving authority
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Who must sign the form?
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An individual
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The individual
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A company
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The secretary or other
responsible officer of the
company
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A partnership
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The partner responsible for the partnership’s tax affairs
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A trust
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One or more of the trustees
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The 64-8 has not changed and the latest version still has the reference 05/25 on the front page. The guidance has changed.