When tackling your taxes becomes a daunting task and you’ve decided to hire a bookkeeper or accountant, it’s important to familiarize yourself with the 64-8 form. This crucial document enables you to grant permission for someone to oversee your tax matters for you.
Continue reading for an in-depth overview of the 64-8 form, covering eligibility requirements, who should submit it, and detailed instructions on how to complete the application process.
What is the 64-8 Form?
The 64-8 form is an authorization form from HMRC (HM Revenue & Customs) that permits a trusted person or professional, such as an accountant or tax advisor, to act on your behalf for specific tax purposes. This form is crucial for individuals and businesses who outsource their tax responsibilities to a professional. You can appoint the following professionals using the 64-8 form:
- Accountant
- Tax agent
- Financial Advisor
If the individual you wish to authorize does not fit one of these categories, you’ll need to request special approval from HMRC. The 64-8 form can cover different tax areas, allowing you to control what level of access your representative has to your tax information.
What Tax Responsibilities Can You Authorize Using the 64-8 Form?
The 64-8 form allows you to authorize someone for several specific tax responsibilities, including but not limited to:
- Self Assessment
- Trusts
- Corporation Tax
- Individual PAYE
- Tax Credits
- VAT
- Construction Industry Scheme (CIS)
- Employer’s PAYE
It is to be noted that under each role, the person acting on your behalf has different access to your tax information. For the sake of simplicity, we will only discuss three here, so you can get a good idea.
1. Self Assessment
When you submit a 64-8 form for self-assessment purposes, your agent gets various permissions. They can discuss your current and previous returns with the HMRC and access and change your details, such as the source of income. In addition, they can provide authorities with your bank details, view and submit expenses, and also finalise your tax positions.
2. Corporation Tax
If you submit a 64-8 form for corporation tax purposes, your agent will get access to your company and financial information. In addition, they will also be able to update contact details as well as company communication.
3. Value Added Tax
In the case you are submitting a 64-8 form for VAT purposes, your agent can discuss VAT with the HMRC and also sign legal documents on your behalf. In addition, they can edit your VAT liabilities and cancel your registration. Lastly, they can also appeal in case you miss the deadline to pay your taxes on time.
We suggest visiting the HMRC website for further details.
Requirements for Applying for a 64-8 Form
Before applying, you’ll need to meet a few requirements. Ensure the following:
- Registration with HMRC: You must be registered and have a Unique Taxpayer Reference (UTR) and National Insurance number.
- Proof of Identity: Both you and your appointed representative must provide identity verification.
- Professional Relationship: You must prove that the person you are authorizing has a legitimate professional relationship with you or your business.
How Do I Apply for a 64-8 Form?
There are two ways you can apply for a form: online or by post. It is always more convenient to apply online. To do this, you will need to visit the HMRC website and obtain a Government Gateway account. However, if you are looking to apply for the form via post, the following is the address that you can use:
- Form 64-8
- Central Agent Authorisation Team
- HM Revenue and Customs
- BX9 1AN
A Brief Summary
A 64-8 form allows you to appoint an agent on your behalf who can manage your taxes. This person can be an accountant, a tax agent, or an advisor. You can appoint an agent for various tax purposes to deal with HMRC. However, we recommend thoroughly reading the details to appoint an agent. To apply for the form, you can either do it online or by post. However, it is always more convenient to use the website and apply for it digitally.
