Form 64-8

Form 64-8 is a form that allows your accountant to act on your behalf with HMRC as your agent. It also lets them get more information about your tax situation and file your personal tax return. To protect you from fraud, HMRC will not grant anyone without this form access to your tax documents.

Why should I authorise my accountant to speak to HMRC on my behalf?

Completing a Self Assessment tax return is a complicated and time-consuming process. Many individuals who need to complete a tax return, sometimes don’t really know their own circumstances. They also don’t know what they need to declare to HMRC on the form. As we all know, the tax industry is notoriously complicated and penalties for making mistakes can be steep. As a general guideline, the less complicated your tax return is, the less difficult it will be to complete it correctly on your own. Having this form makes your tax return more accurate. This is because your accountant can see your past tax records and get a better idea of your tax situation before they complete it for you.

You may decide to authorise your agent to deal with HMRC because you want them to get more information about your tax situation. You can fill in Form 64-8 to allow this to happen even if you don’t necessarily want them to file your tax return.

What information do I need to give HMRC?

On Form 64-8 you’ll need to provide HMRC with details such as:

• Your name and address
• Your agent’s name and address
• Your contact details
• Your agent’s content details
• What matter you want HMRC to deal with your agent (ie Self Assessment, Corporation Tax, etc)

You should also make sure to include your Unique Taxpayer Reference (UTR) on Form 64-8, as this is the number HMRC will use to identify you in their records.