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19 January 2006
Categories: News

64-8s

64-8s

The agent authorisation process is not instantaneous, say HMRC, whether advisers use form 64-8 or the online agent authorisation service. Thus advisers who wished to file online had to have their paper form 64-8 with the central agent authorisation team at Longbenton by 24 January. Clients' authorisation codes need to be on the system by 29 January. HMRC usually despatch the client's authorisation code within four working days of the request for authorisation, but cannot guarantee that authorisations received after these dates will be processed on time. In those cases, they recommend advisers file by paper for this year.
HMRC are changing their systems for next year so that there will be no need for advisers to have an authority in place for each client before filing self assessment returns online for them.
In the run-up to the filing deadline, local tax offices have been asked to process any 64-8s they receive which accompany tax returns, rather than pass them to the central agent authorisation team at Longbenton. HMRC say that does not mean they have the capacity to input all 64-8s on 31 January itself, as their priority is to log the returns.
With respect to VAT, HMRC notes that advisers acting for clients on VAT matters have usually completed a separate letter of authority and sent that to Customs. The 64-8 form now indicates that it will cover 'any matters within the responsibility of HMRC'. Unfortunately the rebadging exercise to introduce the HMRC logo has overtaken work HMRC had planned to improve form 64-8 and associated procedures, but they are urgently working on a redesign of the form that will make the terms of the authorisation clear and also provide agents with a choice of the HMRC services the authorisation is, or is not, intended to cover. Following the merger of the Revenue and Customs, HMRC say the form cannot cover every eventuality, but the redesigned form 64-8 will specify the matters that the authorisation will cover, including corporation tax, self assessment, PAYE for individuals, PAYE for employers, tax credits and, probably, VAT. The redesigned form is expected to be available in the next couple of months. In the meantime, HMRC ask that existing procedures are used in VAT cases where authority to disclose is sought by an agent.
www.hmrc.gov.uk

Categories: News
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