HMRC updates form 64-8 guidance

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
  • VAT

Practitioners can alternatively obtain agent authorisation through the online service, see guidance and a link to the service here.

More details are available here.

Sarah Arnold |FCA CTA, tax writer, Croner-i Tax & Accounting

Sarah Arnold FCA CTA is a tax writer at Croner-i Tax & Accounting, published by Croner-i Ltd...

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