The HMRC 64-8 form is a document used by individuals in the United Kingdom (UK) to authorize a third party to deal with the HM Revenue & Customs (HMRC) on their behalf. The form provides the necessary authorization for a representative, such as an accountant or tax adviser, to act as an agent for a taxpayer in all tax-related matters.
Thus HMRC 64-8 form is a legal document used to authorize a third party to deal with HM Revenue and Customs (HMRC) on behalf of an individual or business. This form is essential for anyone who wishes to appoint an agent or representative to handle their tax affairs with HMRC in the UK. In this article, we will explore the HMRC 64-8 form, including who needs to complete it, what information is required, and how to submit the form.
A 64-8 form is a felony record that appoints someone else to address HMRC on your behalf. This individual then turns into your "agent" and can handle such things as tax rebates and self-assessment tax returns for you. Simply download the 64-8 form when you have it out of place.
In other words, 64-8 is the piece of paper that lets RIFT take on the pressure and trouble of tackling the taxman for you. It's important to get your tax rebate paid out, so get it filled in as quickly as feasible.
Use the 'Authorizing your agent (64-8)' form to tell HMRC that you provide authorization for someone to behave on your behalf for man or woman or enterprise tax affairs.
Purpose of the Form
The purpose of the HMRC 64-8 form is to allow taxpayers to appoint a third party to act on their behalf when dealing with the HMRC. The form acts as a power of attorney, allowing the designated agent to access the taxpayer's tax information, submit tax returns, and receive tax-related correspondence on the taxpayer's behalf.
For What Different Reasons Can HMRC 64-8 Form Be Used?
The Form 64-8 is a crucial document in the United Kingdom for both individual taxpayers and businesses. It serves as an authorization form that allows tax agents, accountants, or advisers to act on your behalf in dealings with HM Revenue & Customs (HMRC). The form is incredibly versatile, covering a wide range of tax affairs. Let's delve into the various purposes for which Form 64-8 can be used.
Self Assessment
If you're an individual taxpayer, the Form 64-8 can be a lifesaver during the Self Assessment tax return process. By submitting this form, you authorize your agent to discuss your current and previous tax returns with HMRC. The agent can also view and change your details, such as your sources of income, and even provide bank details for any repayments due. They can finalize your overall tax position, view your calculations, and amounts owed or paid, and even cancel your Self Assessment registration if needed.
Trusts
For those involved in trusts, the Form 64-8 grants your agent access to the personal and financial information of your trust. However, it's worth noting that this form will not provide your agent with access to the Trust Registration Service.
Individual PAYE (Pay As You Earn)
In the context of PAYE, the form allows your agent to access information like who you have worked for in the past, taxable benefits such as medical insurance and company car information, pensions, and your PAYE involvement start and end dates.
Corporation Tax
Businesses can also benefit immensely from Form 64-8. When submitted for Corporation Tax purposes, the form authorizes your agent to gain access to your company and financial information. They can also update the company's communication and contact details.
Tax Credits
If you're claiming tax credits, the form allows your agent to access your personal and financial information related to your Tax Credit claim. However, it's important to note that while they can act on your behalf, they cannot receive payments.
VAT (Value Added Tax)
For businesses dealing with VAT, the form enables your agent to discuss your VAT details with HMRC, sign paper documents on your behalf, view, change, and submit your VAT details, and even cancel your VAT registration if necessary.
Construction Industry Scheme
Those involved in the Construction Industry Scheme can use Form 64-8 to allow their agent to access returns, subcontractors' income, and deductions.
Employers' PAYE
If you're an employer operating PAYE, the form grants your agent access to your employees' personal and financial information. This can be particularly useful for large businesses that need to manage a significant number of employees.
Agent Codes and Identifiers
When you submit Form 64-8, you'll be asked for a 6-digit Self Assessment, PAYE, or Corporation Tax agent code. If you don't have one, you can find out how to get an agent code. Agents can also find their Agent Government Gateway identifier by signing into HMRC online services for agents.
Limitations and Exclusions
While Form 64-8 is incredibly versatile, it does have some limitations. For instance, it cannot be used to set up a Self Assessment account on its own. Also, if you have signed up for Making Tax Digital for VAT, this form cannot be used to authorize an agent to manage your Making Tax Digital services.
Form 64-8 is a comprehensive tool that can simplify your tax affairs by authorizing a qualified individual to act on your behalf. Whether you're an individual taxpayer, a trustee, or a business owner, understanding the different purposes for which this form can be used can save you time, effort, and potentially, a lot of stress.
Who Needs To Complete the HMRC 64-8 form?
The HMRC 64-8 form is required for individuals or businesses who wish to appoint an agent or representative to deal with HMRC on their behalf. This may include accountants, tax advisors, solicitors, or other professional representatives.
If you are an individual or business owner who does not have the time or expertise to deal with your tax affairs, appointing an agent or representative can provide you with peace of mind and ensure that your tax obligations are met in a timely and efficient manner.
Eligibility
Anyone who needs to appoint a third party to deal with their tax affairs can use the HMRC 64-8 form. This includes individuals, sole traders, partnerships, and companies. The form can also be used by individuals who cannot deal with their tax affairs personally, such as those with disabilities or who are abroad.
How to Fill Out the Form
The HMRC 64-8 form is a straightforward document to complete and requires only basic personal information such as the taxpayer's name, address, and National Insurance number. The form also requires details of the representative, including their name, address, and National Insurance number, as well as their relationship to the taxpayer.
Once the form has been completed, it should be signed by both the taxpayer and the representative and sent to the HMRC. The form is not considered valid until it has been signed and returned by the HMRC.
The HMRC 64-8 form requires detailed information about both the individual or business appointing the agent or representative and the agent or representative themselves.
The form requires the following information about the individual or business:
Name
Address
National Insurance number (if applicable)
Unique Taxpayer Reference (UTR) number (if applicable)
Telephone number
Email address
Details of any taxes or duties that the agent or representative is authorized to deal with on their behalf.
The form also requires the following information about the agent or representative:
Name of the agent or representative
Trading name (if applicable)
Address
Telephone number
Email address
Agent code (if applicable)
Details of any taxes or duties that the agent or representative is authorized to deal with on behalf of the individual or business. In addition to this information, the HMRC 64-8 forms may also require supporting documentation, such as a copy of the agent or representative's professional qualifications or accreditation.
Understanding the Form 64-8 Sections - A Step by Step Guide
The Form 64-8 is a crucial document for UK taxpayers and businessmen who want to authorize an agent to act on their behalf in matters concerning HM Revenue & Customs (HMRC). Let's delve into the different sections of the form and how to fill them out correctly.
Section 1: Personal Details of the Taxpayer
The first part of the form is straightforward and requires your personal details. You'll need to fill in your name, address, and other contact information. This is to ensure that HMRC can identify you and match the agent's authorization to your tax records.
Name: Enter your full name as it appears on official documents.
Address: This should be your current residential address or the address HMRC has on file for you.
Date of Birth: Your birthdate is crucial for identification.
Section 2: Tax Identification Numbers
In this section, you'll need to provide identification numbers related to different tax components, such as your National Insurance Number (NINO) or Unique Taxpayer Reference (UTR). This information is vital to link your agent to specific tax matters you're involved in.
National Insurance Number (NINO): Usually found on a wage slip or tax documents. Unique Taxpayer Reference (UTR): This is a 10-digit number provided by HMRC when you register for self-assessment.
Section 3: Agent’s Details
This section is where you enter the details of the agent you're authorizing. This includes their name, firm, and address, among other things. Make sure these details are accurate, as HMRC will use this information to grant the agent the necessary permissions.
Agent’s Name: The full name of the individual you’re authorizing.
Firm: If your agent works under a firm, include the firm’s name.
Address: The address where your agent can be contacted.
Section 4: Type of Authorization
Here, you'll specify what kind of tax matters your agent is authorized to handle on your behalf. This could range from income tax and corporation tax to VAT and other tax components. Be as specific as possible; this ensures that the agent can only access the information or perform the tasks you've authorized.
Types of Tax: Tick the boxes corresponding to the types of tax your agent will manage. Specific Matters: If you are authorizing the agent for a specific tax matter, mention it explicitly.
Section 5: Declaration and Signature
The declaration is essentially your consent for the agent to act on your behalf. It’s crucial to read this section carefully to understand the implications. You'll need to sign and date this section.
Signature: Your signature confirms your agreement with the details filled in the form. Date: The date on which you’re filling out the form.
Additional Sections: Other Persons
If the form is being used to authorize an agent for a partnership, trust, or any other entity, additional sections may be required to capture the details of other persons involved. Make sure to complete these additional sections with the relevant information.
How to Fill Different Sections of the Form
The HMRC 64-8 form, known as "Authorising your Agent," plays a crucial role for UK taxpayers who wish to appoint an agent to handle their tax matters. This comprehensive guide aims to simplify the process of completing the form, ensuring that taxpayers can confidently navigate through each section.
Section 1: Personal Details
The initial section of the HMRC 64-8 form requires you to provide personal details or, if applicable, details of your business, company, or trust. This information is crucial for HMRC to identify you and link your tax records with the agent you're authorising.
Name: Clearly print your full name. If you are authorising an agent for a business, company, or trust, include its name here.
Address: Provide your current address. For businesses, this should be the registered office address.
Postcode: Don't forget to include the postcode, as this helps in accurately locating your address in HMRC's records.
Phone Number: Provide a reliable contact number. This could be your personal number or, in the case of a company, the main contact number.
Completing this section accurately is vital, as any discrepancies can lead to delays in processing the form.
Section 2: Authorising Your Agent
In this part, you specify the agent who will represent you before HMRC. The accuracy of this information is critical to ensure that the right professional is handling your tax affairs.
Agent’s Business Name: Write the full business name of the agent or agency.
Agent’s Details: Include the agent's address, postcode, and phone number. These details should correspond with those registered by the agent with HMRC.
Section 3: Tax Services Authorisation
Here, you'll specify which tax services you are authorising your agent to handle. It's important to only tick the boxes relevant to your needs.
Self Assessment: Tick this if your agent will handle your self-assessment tax returns. Provide your National Insurance number and Unique Tax Reference (UTR) if applicable.
Partnership: If authorising for partnership tax matters, include the partnership’s UTR.
Trust: For trust matters, provide the trust's UTR.
PAYE: If this relates to individual PAYE matters, include your National Insurance number.
Remember, each tax service you tick gives your agent access to specific types of your financial and personal information. It's crucial to understand the extent of authorisation you're granting.
Section 4: Additional Information for Specific Tax Services
For each tax service authorised, additional details might be required:
Self Assessment: If you want your agent to receive your Statement of Account, tick the relevant box. Remember, paying any amount due remains your responsibility.
Corporation Tax: Include your Company Registration Number and Company’s UTR if authorising for corporation tax matters.
VAT: Note that if you're signed up for Making Tax Digital for VAT, this form doesn't cover digital services authorisation. Include your VAT Registration number if applicable.
CIS and PAYE: For Construction Industry Scheme (CIS) or Employer’s PAYE, provide the respective reference numbers and select how you want your agent to receive the information (online, phone, or writing).
Each of these details ensures that your agent is fully equipped to handle the specific tax matters you've authorised.
Accurately filling out the personal details and agent authorisation sections of the HMRC 64-8 form is the first step in effectively managing your tax affairs through a professional. By carefully selecting the tax services and providing all necessary information, you ensure that your agent can act efficiently and in compliance with HMRC regulations. Stay tuned for the next part of this guide, where we'll delve into the additional sections of the HMRC 64-8 form, ensuring a comprehensive understanding of the entire process.
Notes and Guidelines
The Form 64-8 usually includes a Notes section, which provides guidelines on how to fill out the form and any legal implications. Although this section doesn't require any input from you, it's essential to read it carefully to understand the form's scope and limitations.
Special Instructions
The form may contain a section for special instructions or additional information. This is optional but could be useful for providing any extra details that could help clarify your agent’s role or limitations.
By understanding and correctly filling out each section of the Form 64-8, you're taking a crucial step in managing your tax affairs more efficiently and securely. Always double-check the information before submitting the form to HMRC to ensure that your agent is properly authorized to act on your behalf.​
How to Submit the HMRC 64-8 Form?
The HMRC 64-8 form can be submitted online or by post.
To submit the form online, the individual or business must first register for an online account with HMRC. Once registered, the form can be completed and submitted electronically.
To submit the form by post, the individual or business must download a copy of the form from the HMRC website and complete it manually. The completed form must then be sent to the appropriate address, as indicated on the form.
It is important to note that the HMRC 64-8 form must be signed by both the individual or business and the agent or representative being appointed. This is to confirm that both parties agree to the terms and conditions outlined in the form.
To Which Address Should We Send the Filled 64-8 Form to HMRC?
The address for sending the 64-8 form to HMRC in the UK depends on the type of taxes you are authorizing an agent to act on your behalf.
Here are the addresses for some common types of taxes:
Self Assessment: HM Revenue and Customs - Self Assessment, BX9 1AS, United Kingdom
Corporation Tax: HM Revenue and Customs, BX9 1AX, United Kingdom
VAT: HM Revenue and Customs, VAT Registration Service, Crown House, Birch Street, Wolverhampton, WV1 4JX, United Kingdom
It's essential to ensure that you send the form to the correct address to avoid any delays in processing your request.
How Long Does It Take HMRC to Process A 64-8?
The processing time for a 64-8 form can vary depending on the specific circumstances, but in general, it can take up to eight weeks for HMRC to process the form and update its records. Once HMRC receives the 64-8 form, they will verify the details provided and update their records to allow the tax agent to communicate on behalf of the individual or business. The time taken to process the form can be affected by factors such as the volume of requests being received by HMRC and the complexity of the information provided.
If the individual or business requires urgent assistance from their tax agent, it may be possible to expedite the processing of the 64-8 form by contacting HMRC directly. However, it is important to note that HMRC cannot guarantee an exact processing time for the form.
In conclusion, the processing time for a 64-8 form can take up to eight weeks in the UK, depending on the volume of requests and the complexity of the information provided. It is important to maintain regular communication with the tax agent and keep a copy of the form for reference.
How Do I Authorize an Agent for HMRC? A Step-by-Step Process:
In the UK, individuals and businesses may need to authorize an agent to act on their behalf for HM Revenue and Customs (HMRC) purposes. This can be done by completing a 64-8 form, which authorizes the agent to communicate with HMRC and access certain tax information.
Here are the steps to authorize an agent for HMRC in the UK:
Step 1: Download the 64-8 Form
The 64-8 form can be downloaded from the HMRC website or requested from an HMRC office. The form is available in a PDF format, which can be filled out electronically or printed and completed by hand.
Step 2: Fill out the Form
The 64-8 form requires the following information:
The name and address of the individual or business authorizing the agent
The name and address of the agent
The type of tax and period that the agent is authorized to deal with
The reason for authorizing the agent
The signature of the individual or business authorizing the agent
It is important to ensure that all information provided is accurate and up-to-date. Any errors or discrepancies could result in delays or issues with the authorization process.
Step 3: Submit the Form
Once the 64-8 form has been completed, it should be sent to HMRC by mail or fax. The address and fax number for submission can be found on the form itself.
It is advisable to keep a copy of the completed form for future reference, as well as any related documentation or correspondence.
Step 4: Await Confirmation
After submitting the 64-8 form, it may take up to eight weeks for HMRC to process the authorization and update its records. Once the authorization has been processed, the agent will be able to communicate with HMRC on behalf of the individual or business and access certain tax information.
It is important to maintain regular communication with the agent to ensure that they are aware of any changes or updates to the individual or business's tax affairs.
Conclusion
Authorizing an agent for HMRC in the UK can be done by completing a 64-8 form, which provides the agent with the authority to communicate with HMRC and access certain tax information. The process involves downloading and filling out the form, submitting it to HMRC, and awaiting confirmation of the authorization. It is important to ensure that all information provided is accurate and up-to-date and to maintain regular communication with the agent to ensure that they are able to act on the individual or business's behalf as soon as possible.
Pro Tax Accountant can act as your authorized agent. With years of expertise and professional experience, they can represent you better than any other tax accounting firm.
Limitations of the Form
It is important to note that the HMRC 64-8 form only provides authorization for a representative to deal with the HMRC on behalf of a taxpayer. The form does not grant the representative any legal authority over the taxpayer's affairs, and the taxpayer remains responsible for their tax affairs.
In addition, the form is only valid for a set period of time, after which it must be renewed. This is to ensure that the taxpayer remains in control of their tax affairs and that their representative's authorization is regularly reviewed.
Conclusion
The HMRC 64-8 form is an important document for anyone who needs to appoint a third party to deal with their tax affairs in the UK. The form provides the necessary authorization for a representative to act as an agent for a taxpayer in all tax-related matters and is a simple document to complete. However, it is important to note that the form only provides authorization and does not grant the representative any legal authority over the taxpayer's affairs.
If you are unsure about how to complete the HMRC 64-8 form, it is recommended to seek the advice of a professional tax advisor or accountant. They can provide guidance and support to ensure that all necessary information is provided and that the form is submitted correctly.
By appointing an agent or representative, individuals and businesses can save time, reduce stress, and ensure that their tax obligations are met in a timely and efficient manner. The HMRC 64-8 form is an essential tool for anyone who wishes to benefit from the services of a professional tax advisor or accountant.
Updates in the UK Spring Budget 2024 for the HMRC 64-8 Form
The HMRC 64-8 form is an essential document in the UK, enabling individuals and businesses to authorize an agent, such as an accountant or tax advisor, to communicate with HMRC (Her Majesty's Revenue and Customs) on their behalf. This authorization covers various tax matters, including Income Tax, Corporation Tax, VAT, and PAYE. The UK Spring Budget 2024 introduced specific updates to the process surrounding the HMRC 64-8 form, aimed at streamlining operations and enhancing the efficiency of tax administration. This article explores these updates, detailing the changes and their implications.
Overview of the HMRC 64-8 Form
The HMRC 64-8 form plays a pivotal role in the tax management ecosystem, facilitating a smoother interaction between tax agents, taxpayers, and HMRC. By completing this form, taxpayers can ensure their tax affairs are managed effectively, allowing authorized agents to act on their behalf in communications and negotiations with HMRC.
Key Updates in the Spring Budget 2024
1. Digitalization of the 64-8 Process
A significant change introduced in the Spring Budget 2024 is the move towards the digitalization of the 64-8 authorization process:
By the end of 2025, HMRC aims to fully digitalize the 64-8 form submission and processing. This digital shift means that taxpayers and agents will be able to submit authorization requests online, streamlining the process and reducing the administrative burden associated with paper forms.
2. Enhanced Security Measures
With the digitalization of the 64-8 form, the Spring Budget 2024 also emphasizes enhanced security measures:
The introduction of advanced security protocols and verification processes aims to protect sensitive taxpayer information during the online authorization process. Although specific security measures were not quantified, the focus is on ensuring that the digital platform is robust and secure against potential cybersecurity threats.
3. Expedited Processing Times
Another critical update is the commitment to expedite the processing times for 64-8 authorizations:
HMRC has pledged to reduce the processing time for digital 64-8 submissions to within 5 working days, a significant improvement from the current paper-based system, which can take several weeks. This faster processing time is expected to enhance the efficiency of tax management and representation.
4. Integration with Existing Digital Services
The digitalization of the 64-8 form is part of a broader strategy to integrate various tax-related processes into a unified digital platform:
The new system will be integrated with existing HMRC digital services, allowing for a more seamless experience for users. Taxpayers and agents will benefit from a consolidated view of their tax affairs, facilitating better management and oversight.
Implications for Taxpayers and Agents
These updates to the HMRC 64-8 form process have profound implications for both taxpayers and tax agents:
Improved Accessibility and Convenience:Â The move to a digital submission process makes it easier and more convenient for taxpayers to authorize agents, eliminating the need for physical paperwork.
Quicker Resolution of Tax Matters:Â With expedited processing times, taxpayers and agents can expect quicker resolutions to their tax matters, enabling more timely advice and decision-making.
Enhanced Security:Â The focus on advanced security measures provides reassurance to taxpayers and agents that their sensitive information is protected in the digital authorization process.
Streamlined Tax Management:Â The integration with existing digital services offers a more streamlined approach to managing tax affairs, with centralized access to information and services.
Navigating the Changes
To effectively navigate these changes, taxpayers and agents should:
Prepare for the transition to digital submissions by familiarizing themselves with the online system once it becomes available.
Ensure they have the necessary digital infrastructure and security measures in place to use the new system safely and effectively.
Stay informed about the specific details of the enhanced security protocols and how they impact the authorization process.
Take advantage of the integrated digital services for a more holistic approach to tax management.
The updates to the HMRC 64-8 form process introduced in the UK Spring Budget 2024 signify a significant step forward in the digital transformation of tax administration. By moving towards a digital authorization system, enhancing security measures, reducing processing times, and integrating with existing digital services, HMRC aims to provide a more efficient, secure, and user-friendly experience for taxpayers and agents. These changes underscore the UK government's commitment to modernizing tax services and improving the overall efficiency of tax administration, reflecting a broader trend towards digitalization in government services. Taxpayers and agents must adapt to these changes, leveraging the benefits of digitalization to streamline their tax affairs and interactions with HMRC.
How Can Pro Tax Accountant Represent You to Deal with HMRC on Your Behalf
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20 Important FAQs about HMRC 64-8 Form in the UK
Q1: What is the primary purpose of the HMRC 64-8 form? A: The HMRC 64-8 form is used to authorise a tax agent or adviser to communicate with HMRC on your behalf.
Q2: Is the HMRC 64-8 form applicable for both individuals and businesses? A: Yes, it is applicable for individuals, businesses, trusts, and estates to authorise an agent for their tax matters.
Q3: Can I authorise more than one agent on the HMRC 64-8 form? A: Yes, you can authorise multiple agents, but you need to complete separate forms for each agent.
Q4: How long does the authorisation last once I submit the HMRC 64-8 form? A: The authorisation remains in effect until you or your agent cancel it or change agents.
Q5: Can I submit the HMRC 64-8 form online? A: Currently, the HMRC 64-8 form must be printed and sent by post. There is no online submission option.
Q6: Do I need to notify HMRC if I want to change or remove my authorised agent? A: Yes, you should inform HMRC if you change or no longer require the services of your authorised agent.
Q7: Is it mandatory to use the HMRC 64-8 form to authorise a tax agent? A: Yes, the HMRC requires this specific form to officially recognise an agent for tax purposes.
Q8: What information do I need to provide about my agent on the form? A: You need to provide the agent's full name, business name, address, and contact details.
Q9: How do I know if HMRC has processed my 64-8 form? A: HMRC will notify you and your agent once the authorisation is processed.
Q10: Can the HMRC 64-8 form be used for VAT matters? A: Yes, but only for communication purposes. Separate authorisation is needed for digital services under Making Tax Digital.
Q11: What if I make a mistake while filling out the form? A: If you make an error, you should complete a new form. Corrections on the form are not generally accepted.
Q12: Is there a deadline for submitting the HMRC 64-8 form? A: There is no specific deadline, but it should be submitted in a timely manner, especially if your agent needs to act on your behalf for impending tax matters.
Q13: Can I authorise an agent for specific tax services only? A: Yes, you can specify which tax services your agent is authorised to handle.
Q14: What should I do if my personal details change after submitting the form? A: You should inform HMRC and your agent of any changes to ensure records are up-to-date.
Q15: How can I withdraw an agent’s authorisation using the 64-8 form? A: To withdraw authorisation, you need to inform HMRC in writing, stating that you no longer want the agent to act on your behalf.
Q16: Can an agent start acting on my behalf before HMRC processes the form? A: Technically, an agent should wait until HMRC processes the form, although they can start preparing work.
Q17: Is the HMRC 64-8 form applicable for non-UK residents with UK tax obligations? A: Yes, non-UK residents with UK tax obligations can use the form to authorise a UK-based agent.
Q18: How secure is the information provided on the HMRC 64-8 form? A: HMRC maintains strict confidentiality and security protocols to protect the information provided on the form.
Q19: Can I authorise a family member as my agent using this form? A: Yes, as long as the family member is a registered tax agent or adviser.
Q20: Does authorising an agent limit my own access to my tax information? A: No, you still retain full access to your tax information and can communicate with HMRC independently.
These FAQs are designed to address various queries that UK taxpayers might have about the HMRC 64-8 form, providing a comprehensive understanding of its use and implications.