Form 64-8 is an important authorisation form for bookkeepers, signed by clients allowing access to the company, personal and financial information that is necessary to be able to act on behalf of a client.
On 15 April 2024, the 64-8 form was updated and has the reference to allow authorisation for the VAT Housebuilders Scheme. There’s an updated reference number at the bottom ‘HMRC 04/24’ at the bottom.
For Bookkeepers
The change is to do with the inclusion of the authorisation to act where a client wants you to administer the VAT Housebuilders Scheme. This Scheme is designed to replicate the position where a new build is purchased from a developer and allows VAT to be reclaimed when incurred on goods and services for taxpayers building their own home.
The form now allows authorisation for the following:
- PAYE (employer and individual)
- Corporation Tax
- Tax Credits
- VAT
- VAT Housebuilders Scheme
- Construction Industry Scheme (CIS)
Note that there are other forms that must be completed where you act on behalf of:
- The High Income Child Benefit Charge (form CH995) and
- Tax Credits and Child Benefit (form TC689)
