New form 64-8 for tax agent authorisation

HMRC has updated form 64-8. Agents are advised to use the new form from 31 March 2022 on. Form 64-8 is the form used to authorise a tax agent to act on your behalf. The new form now allows a combined registration for PAYE and CIS online services

The new form 64-8 was released on 31 March 2022. 

Use this form to give authorisation for an agent to deal directly with HMRC on your behalf, such as:

• an accountant
• a tax agent
• an adviser

If the person you want to authorise is not in any of these professions, you can appoint a 'trusted helper'.

A person appointed as a tax agent is able to register you and deal with your tax affairs for:

• Self Assessment
• PAYE
• CIS
• VAT
• Tax Credits
• and Corporation Tax.

WARNING: a 64-8 does not allow an Agent to:

• To be authorised an agent to manage your Making Tax Digital services (this is done separately)
• Create an online Self Assessment account with HMRC (you must do this your self).
• Access to the Trust Registration Service (trustees must register to access this service)

Other Agent authority forms

Tax Credit and Child Benefit: form TC689

• Use form TC689 to authorise someone to act on your behalf for Tax Credit and Child Benefit matters.

PAYE and CIS online: form FBI2

• The new 64-8 form now covers authorising a tax agent to use PAYE and Construction Industry Scheme online services.
• Old Form FBI2 is still available if you choose to use that instead.

If you want to submit a subject access request (find out about a person's tax information, say if they have died)

• You cannot use the ‘Authorising your agent (64-8)’ form to make a subject access request to HMRC.
• WARNING: HMRC refers to a subject access request as a "SAR" this is not to be confused with a Suspicious Activity report (also a 'SAR') in respect of the anti-money laundering regulations.
• See how to make a subject access request to HMRC.
• See how to make a Suspicious Activity Report to the National Crime Agency 

Useful guides on this topic

A new business? Start here...
Starting in business? Our 'At a glance' guide takes you through the key steps in getting started for tax, with links helping you drill down for more detail.

Self-employed: Registering for tax
You are self-employed, you have started working for yourself, what do you need to do to now? How to register for tax.

VAT: Starting in business
One of the first decisions to make when starting in business is whether or not you should register for VAT.

Badges of Trade: Are you trading or not?
Are you trading, running a business, or just buying and selling investments? Why on earth is there any distinction between them? The 'Badges of Trade' are a set of indicators, built up over time by the courts, to decide when an activity is a trading or investment activity.

Anti-Money Laundering Zone
Essentials for accountant and adviser compliance with the Anti-Money Laundering regulations

External links

HMRC guidance: New form 64-8