Form 64-8 plays an important role in the approval process for accountants or advisors representing clients in HMRC (Her Majesty’s Revenue and Customs). This form is used to formally authorize an agent on behalf of a client in various tax matters. You can submit online via the HMRC Online Service or on paper if online submission is impossible.
By completing Form 64-8, the client is giving the representative the necessary authority and consent to handle tax matters, including accessing relevant information and interacting with her HMRC on behalf of the client. Become. It is important to note that broker approval does not relieve the client of legal liability and obligations.
- Why do I need 64-8 form?
- Will I still be responsible for everything?
- Who can use a 64-8 form?
- What about in a partnership?
- What if I have more than one agent acting on my behalf?
Why do I need a 64-8 form?
Even without HMRC or other legal requirements, running a business can take time. For this reason, many find it easier to hire an accountant to deal with his HMRC on their behalf.
Due to data protection and GDPR laws, HMRC cannot discuss your issue with another person without your permission.
Will I still be responsible for everything?
Even if you authorise your accountant to talk to HMRC on behalf of you, your accounts and finances will still be your responsibility.
Who can use a 64-8 form?
If you are an individual, trust, or partnership, you can use form 64-8 to authorize HMRC to interact with an agent acting on your behalf. This authorization allows the agent to handle various tax matters on your behalf, including Pay As You Earn (PAYE), Construction Industry Scheme (CIS), and Corporation Tax.
The 64-8 form provides checkboxes for each category, enabling you to indicate which specific tax affairs your agent or accountant is authorized to manage.
What about in a partnership?
Every partner within a partnership is required to individually complete a 64-8 form to grant authorization to their designated agent or accountant. Additionally, the partnership as a whole must also complete its own separate 64-8 form. This makes sure that both the individual partners and the partnership itself have properly authorized their respective agents or accountants.
What if I have more than one agent acting on my behalf?
If you have multiple agents representing you, it is required to fill out separate 64-8 forms for each of them. It is crucial to specify on the form the specific services that each agent will handle on your behalf.