HMRC introduces easier authorisation process

HM Revenue & Customs has streamlined the process by which agents and tax advisers can be authorised to act on behalf of their clients in their dealing with the tax man.

Form 64-8, well known to agents and advisers, has been redesigned to allow HMRC customers to authorise their agents to act for them in respect of specific matters including for the first time, VAT.

Theresa Middleton, head of HMRC's Small and Medium Enterprises & Employers Unit said: "We are pleased with the new form design which has been finalised after consultation with agent representatives and is a practical demonstration of our commitment to respond to the needs of our customers. The new form adds clarity to the authorisation process and offers security to both HMRC and our clients about taxpayer information."

It will not be necessary to renew existing authorisations, as current 64-8 authorisations and VAT "letters of authority to disclose" remain valid. Agents should now use the new form and destroy all existing stocks of the old form 64-8 and VAT "authority to disclose" letters.

Disclose information

Form 64-8 provides written evidence that a customer wishes to allow an agent to act on their behalf and allows HMRC to disclose confidential information to their representative.

The redesigned form allows clients to authorise their representatives to act for any or all of the following options:

• Individual/Partnership/Trust Tax affairs


• Tax credits (including joint claimants)


• Corporation Tax


• PAYE for employers


• VAT