As many agents will have seen, HMRC is asking agents to use a new version of the 64-8 from 31 March 2022. We have copied the text of HMRC’s communications which has gone to all agents for reference at the end of this article.
The new form is only needed for new client relationships from 31 March 2022- there is no requirement to update existing 64-8s or replace them with the newer version. HMRC are also providing a generous transition period until the Autumn during which time both the old and new form will be processed, but obviously a shift by agents to the newer form sooner rather than later in this period would be welcome. Once the final date has been determined, any old-style forms submitted after that date will be rejected.
The form has been updated by HMRC to ensure it has more information necessary to be compliant with GDPR. Agents who prepare payrolls will also note that more information is now requested on the PAYE/CIS sections which, if completed, will give authorisation for online access to payroll or CIS records without the need for a separate FBI2 form.
Having seen the new form prior to its launch, we expect the transition and the changes to work well, but if you have any comments or concerns please let us know atttechnical [at] att.org.uk.
HMRC Blog Text
From 31 March 2022, new clients will need to use a new form 64-8 to give authorisation for you to deal directly with us on their behalf. Existing clients do not need to re-authorise their current relationship.
How to access the new form
You’ll be able to download the new agent authorisation form online from 31 March 2022. To do this, go to GOV.UK and search ‘Tax agents and advisers: authorising your agent (64-8)’.
Changes to the 64-8 form
The new version of the agent authorisation form is designed to give our customers a better experience and improve data protection.
It allows customers to state which tax regime they want you to access. The form also includes new guidance for customers on how to fill in the form correctly and what data they are agreeing to share with you as their agent.
We’ll phase out the current 64-8 form from Autumn 2022
We’ll write to you closer to the time with a specific date.
After this date, we’ll only accept the new version of the 64-8 agent authorisation form and reject any authorisation requests sent using older versions of the form.