Kirkpatrick & Hopes - Succession Planning Accountants

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Email us: mail@kirkpatrickandhopes.com

Agent authorisation

Agent authorisation GENERAL
 

The 64-8 form is used to authorise an agent, accountant or tax adviser to deal with HMRC on someone’s behalf. The form covers authorisation for individual tax affairs (partnerships, trusts, tax credits and individuals under PAYE) and business taxes (VAT, PAYE for employers and Corporation Tax).

It also can be used to allow personal representatives to deal with the individual PAYE, Self Assessment and National Insurance affairs for the estate of a deceased person. The 64-8 form has recently been updated.

The guidance for completing the form includes the following points:

  • Always use the latest version of the form.
  • The 64-8 form can be filled out on-screen and then sent to clients for signature before being sent to HMRC for processing.
  • A reminder to make sure the client signs and dates the 64-8 with an original signature.
  • Make sure all the required information is provided.
  • When registering for a partnership using the SA400, a 64-8 is required for the partnership and for each partner.

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