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:
March 3rd, 2017