HMRC release new 64-8 Agent Authorisation Form

The UK Tax Authority, HMRC, has announced that from 31 March 2022, businesses will need to use a new form 64-8 to give authorisation for agents and advisers to deal directly with HMRC on their behalf.   This will be for new agent relationships and HMRC has confirmed that existing clients (i.e. businesses that have already authorised agents and advisers to deal with HMRC) do not need to re-authorise their current relationship using the new form.

What does a Form 64-8 do?

HMRC will continue to send VAT-related correspondence to the business rather than the agent. However, the 64-8 allows an agent to correspond with HMRC in writing or speak to HMRC by phone on specific VAT matters e.g. a voluntary disclosure, a request for ruling or the status of an application. Where the agent submits VAT returns on behalf of the business, this will need to be authorised online rather than through the form.

New version

The new version of the 64-8 form:

  • is designed to provide businesses with a better experience 
  • improve data protection
  • allow taxpayers to state which tax regime the agent has access to.

The new form can be downloaded from 31 March 2022 from the GOV.UK website by searching for 'Tax agents and advisers: authorising your agent (64-8)'. HMRC will phase out the current 64-8 form from Autumn 2022. 

Speak to an indirect tax specialist to understand how Avalara can assist with VAT compliance including fiscal representation.

Recent posts
What is U.S. sales tax?
International tax compliance: How to prepare your business in 2024
Belgium’s e-invoicing mandate for 2026: A summary

Ecommerce Tax Trends Report 2022

Get a comprehensive look at the latest developments in the ecommerce industry.

Ecommerce Tax Trends Report 2022

Stay up to date

Sign up for our free newsletter and stay up to date with the latest tax news.