New Agent Authorisation form 64-8
The 64-8 covers authorisation for individual tax affairs (Self-Assessment, partnerships, trusts, tax credits and individuals under PAYE) and business taxes (VAT, PAYE for employers and Corporation Tax).
On 31 March 2022, form 64-8 changes for new clients. Existing clients do not need to re-authorise their current relationship. There is no requirement for them to complete a new 64-8.
How to access the new form
You will able to download the new agent authorisation form online from 31 March 2022. To do this, go to GOV.UK and search ‘Tax agents and advisers: authorising your agent (64-8)’.
Who can authorise
Use this form to give authorisation for an agent to deal directly with HMRC on your behalf, such as:
- Tax accountant
- a tax agent
- an adviser
If the person you want to authorise is not in any of these professions, find out how to authorise someone else.
You can remove your HMRC agent authorisation at any time. If you want to change who you have authorised. You must remove the current agent before authorising the new agent.
Changes to the 64-8 form
The new version of the agent authorisation form is designed to give HMRC better experience and improve data protection.
It allows customers to state which tax regime they want you to access. The form also includes new guidance for customers on how to fill in the form correctly. What data they are agreeing to share with you as their agent.
HMRC will phase out the current 64-8 form from Autumn 2022
HMRC will only accept the new version of the 64-8 HMRC agent authorisation form and reject any authorisation requests sent using older versions of the form.
VAT online services for agents
If you have signed up for Making Tax Digital for VAT, this form cannot be used to authorise an agent to manage your Making Tax Digital services.
