The Authorising your agent 64-8 form is the most commonly used method to authorise an agent, accountant or tax adviser to deal with HMRC on someone’s behalf. The form 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). A new section for the VAT DIY Housebuilder scheme has recently been added to the form.

The guidance also states that a taxpayer is responsible for their own tax affairs, even if they authorise someone to act on their behalf.

It is important to use the latest version of the form. The 64-8 form can be filled out on-screen, printed and signed before being sent to HMRC for processing or an application can be made online.

If you no longer act for a client, you can remove your agent authorisation using HMRC’s online service. Likewise, a client can also elect to remove or amend an agent’s authorisation. This needs to be done in writing.

Source: New feed