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New form 64-8

by Tax Faculty Team on 02.03.2009 05:52

HMRC has published a new version of form 64-8 which can be filled in electronically (though not filed online). However, there seem to be some teething troubles.

On 23 February HMRC posted a new version of form 64-8 on its website, together with a news item.

Form 64-8 is the form to be used when a taxpayer appoints an agent and authorises HMRC to deal with the agent on their behalf. The form enables the agent to be authorised to deal with one or more of a number of areas of tax (income self assessment, tax credits, payroll, corporation tax and VAT).

HMRC says that the new version of the form 64-8 allows you to type all details directly into the form on-screen. You can then print it and send it to your client for signature before posting to HMRC to process.

You can’t actually submit the 64-8 online – you still need to use the paper form. HMRC reminds agents that they can instead use the online agent authorisation service, which will save you and your client from completing paper forms.

There do seem to be some teething troubles with the on-screen completion of the 64-8. When we tried it last week, it was impossible to enter all 10 digits of a UTR (unique taxpayer reference). Although the form shows 10 boxes, the IT template does not seem to be properly aligned with it and will only accept 9 digits. We have raised this problem with HMRC.

Other changes are that the signature and employer sections of the form have been amended to make them clearer. HMRC reminds agents that the Employer PAYE part of the form should only be completed where your client is operating a PAYE scheme – taxpayers who are individuals dealt with under PAYE do not need to provide an Employer PAYE reference on this part of the form.

The new version of the 64-8 form is available from:

  • the HMRC website
  • the Employer CD-ROM
  • the Self Assessment Orderline Tel 0845 9000 404
  • HMRC Enquiry Centres.

It should be used with immediate effect and spares of the previous version should be destroyed.