HMRC has confirmed that from 31 March 2022, new clients will need to use a revised version of form 64-8 to give authorisation for accountants or tax agents to deal directly with the tax authority
It is important to note that existing clients do not need to re-authorise their current relationship.
‘The new version of the agent authorisation form is designed to give our customers a better experience and improve data protection,’ HMRC said.
‘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 and what data they are agreeing to share with you as their agent.’
A 64-8 form gives accountants and agents client permission to deal directly with HMRC on tax related issues, although correspondence is still sent to client companies. There will be a six-month transition period until the old form is withdrawn.
The Association of Taxation Technicians (ATT) advised businesses to start using the new form once it is available. ‘HMRC are also providing a generous transition period until the autumn during which time both the old and new form will be processed, but obviously a shift by agents to the newer form sooner rather than later in this period would be welcome. Once the final date has been determined, any old-style forms submitted after that date will be rejected,’ ATT said.
The form has been updated by HMRC to ensure it has more information necessary to be compliant with data protection rules under GDPR. Agents who prepare payrolls will also note that more information is now requested on the PAYE/CIS sections which, if completed, will give authorisation for online access to payroll or CIS records without the need for a separate FBI2 form.
HMRC plans to phase out the current 64-8 form from autumn 2022. After this date, HMR said: ‘We’ll only accept the new version of the 64-8 agent authorisation form and reject any authorisation requests sent using older versions of the form.’
The new agent authorisation form will be available online from 31 March 2022. Go to gov.uk and search ‘Tax agents and advisers: authorising your agent (64-8)’.