A new form has been published for use by taxpayers who want an agent to deal with HMRC on their behalf in relation to the High-Income Child Benefit Charge (HICBC).

An agent can be authorised by a taxpayer to deal with HMRC and the HICBC in one of three ways:

  • Online through the government gateway.
  • Using an interactive online version of form CH995 which is then printed and posted to HMRC.
  • Using the postal form CH995.

If using the government gateway, a taxpayer can track the progress of the authorisation.

HMRC originally stated that you must still provide a 64-8 by post if you are using the government gateway or online version of form CH995. It has now been clarified in updated guidance that you do not need to submit 64-8 if a taxpayer just wants to authorise an advisor for the HICBC. 

Links

High-Income Child Benefit Tax Charge

64-8


 

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