HMRC has updated form 64-8 guidance on how to use paper forms to set up agent authorisation to deal with the tax authority
HMRC has updated details under the section 'Form 64-8' which covers matters in respect of which agents can be authorised to deal with HMRC on behalf of clients and where to send form 64-8 which varies depending on whether the agent is being authorised to deal with corporation tax, an individual dealt with by HMRC’s high net worth unit, a charity, a trust, a repayment claim or any other matter.
Clients can use form 64-8 to authorise agents to act on their behalf for:
- individual, partnership and trust tax affairs
- requests to HMRC for information on the High Income Child Benefit Charge to help calculate the charge
- tax credits
- Corporation Tax
- PAYE for employers
- Construction Industry Scheme (CIS) for contractors
Practitioners can alternatively obtain agent authorisation through the online service, see guidance and a link to the service here.
More details are available here.