What is Meant by 64-8 Form?
The 64-8 form allows HMRC to discuss your tax affairs with someone (accountant or a lawyer) acting on your behalf.
Use the links in the table below to easily navigate your desired section.
- Why Is the 64-8 Form Essential?
- Will You Still Be Responsible for Everything?
- Who is Eligible to Use the 64-8 Form?
- What if I Have Hired More than One Agent Acting On My Behalf?
Why Is the 64-8 Form Essential?
Running a small business can be time-consuming, even without legal requirements. That’s why, in the UK, everyone finds an accountant to deal with HMRC and finance legal requirements. Protection of your data and GDPR laws means HMRC can only discuss this with people who you authorise.
Will You Still Be Responsible for Everything?
No matter whether you choose any accountant for your finances, you are still answerable about your accounts and tax returns.
Who is Eligible to Use the 64-8 Form?
If you are a trusted person, individual or Partnership, you can use the 64-8 form and permit HMRC to deal with the agent on your behalf. They will deal with Pay As You Earn (Paye), the Construction Industry Scheme and Corporation tax from your side. The 64-8 form includes boxes so you can indicate which tax affairs can be dealt with by your accountant.
What is the Process for Partnership?
Every partnership member must complete their 64-8 form to authorise their agent or accountant, and the partnership leader should also complete his own 64-8 form.
What if I Have Hired More than One Agent Acting On My Behalf?
If there are more than one, you’ll need to complete separate 64-8 forms for every agent acting on your behalf. On the forms, you must clarify what each agent is dealing with.