Multiple agents
With regard to forms 64-8, HMRC say that where a taxpayer or business has more than one agent, it is necessary to have a form 64-8 for each of them. However, what happens when two agents act for one client on different aspects of the same tax regime? It is not unusual for an accountant who is dealing with the day-to-day self assessment matters to sub-contract enquiry work to a self assessment enquiry specialist. Businesses may decide to use more than one agent to handle different aspects of their VAT or PAYE affairs.
Multiple agents
With regard to forms 64-8, HMRC say that where a taxpayer or business has more than one agent, it is necessary to have a form 64-8 for each of them. However, what happens when two agents act for one client on different aspects of the same tax regime? It is not unusual for an accountant who is dealing with the day-to-day self assessment matters to sub-contract enquiry work to a self assessment enquiry specialist. Businesses may decide to use more than one agent to handle different aspects of their VAT or PAYE affairs.
HMRC's IT systems are not set up to send different types of outputs to multiple agents, and that sort of customisation is unlikely to become available in the near future. Therefore, they have manual arrangements in place to deal with multiple agents, to ensure that existing client/agent data is not removed from all their IT systems by the appointment of a specialist agent to carry out a specific task.
Suppose the main agent has already been appointed to deal with self assessment and day-to-day VAT and HMRC hold the relevant 64-8. The taxpayer decides to appoint a specialist agent to handle a VAT appeal only, but retains the other agent. The taxpayer should write to the office dealing with the VAT appeal to say that he has appointed a specialist agent to deal only with the VAT appeal, and that he is content for HMRC to disclose information and deal with that agent on that specialist matter. The letter should make it clear that the authorisation given to the main (existing) agent for the self assessment and day-to-day VAT affairs remains unchanged.
In such circumstances, the 64-8 form is not suitable for notifying HMRC of such a change in arrangements. However, specific written authority sent to the appropriate office will allow them to deal with a second intermediary in relation to the matter(s) specified.
www.hmrc.gov.uk