Understanding HMRC 64-8 Form – A Vital Authorization for UK Taxpayers
If you're a UK taxpayer or business owner, dealing with HMRC can sometimes feel overwhelming. This is where tax agents come into play, handling tax affairs on your behalf. However, before they can communicate with HMRC on your behalf, you must authorize them officially. This is where HMRC Form 64-8 comes into the picture.
What Is the HMRC 64-8 Form?
The HMRC 64-8 form is an official document that allows a taxpayer to authorize a tax agent or accountant to deal with HMRC on their behalf. Once submitted and approved, HMRC will share relevant tax details with the authorized agent and allow them to manage the taxpayer’s tax affairs, including filing returns, handling correspondence, and resolving tax-related issues.
This authorization is particularly useful for individuals, self-employed professionals, and business owners who prefer to have an expert handle their tax obligations efficiently.
Why Is HMRC Form 64-8 Important?
HMRC Form 64-8 provides significant advantages for both taxpayers and agents:
Simplified Tax Management: Agents can directly communicate with HMRC, reducing the need for taxpayers to manage complex tax queries.
Compliance & Accuracy: Professional accountants ensure tax filings are accurate, minimizing errors and penalties.
Efficient Problem Resolution: Tax disputes or errors can be quickly resolved by agents who have direct access to HMRC on behalf of their clients.
Time-Saving: Individuals and businesses can focus on their work while tax professionals handle their HMRC interactions.
Who Needs to Use HMRC Form 64-8?
This form is commonly used by:
Self-employed individuals (sole traders, freelancers, contractors)
Partnerships and LLPs
Limited company directors who require tax representation
Landlords managing multiple properties and tax obligations
High-net-worth individuals with complex tax affairs
Businesses that outsource their tax compliance
Key Data and Statistics on HMRC 64-8 Form Usage
To understand the impact and importance of Form 64-8, let’s look at some key statistics related to tax representation and compliance in the UK (data valid as of January 2025):
Category | Statistic (2025) | Source |
Total number of tax agents registered with HMRC | 49,500+ | HMRC Data |
Businesses using tax agents in the UK | 60% of SMEs | UK Small Business Statistics |
Self-employed individuals using tax agents | 45% of self-employed individuals | ONS & HMRC |
Percentage of tax returns filed by agents | Over 75% of UK tax returns | HMRC Annual Report |
Average processing time for 64-8 form approval | Up to 15 working days | HMRC Service Standards |
Common reasons for rejected 64-8 forms | Incomplete details, incorrect UTR, outdated forms | HMRC Compliance Reports |
As we can see, the majority of UK taxpayers rely on tax agents, making HMRC Form 64-8 a crucial document for smooth tax administration.
When and How to Use Form 64-8?
You should complete and submit Form 64-8 in the following situations:
When hiring a new tax agent to represent you or your business.
When switching accountants, as the new agent will need authorization.
When dealing with HMRC disputes and needing expert representation.
If you’re a business undergoing a tax investigation, allowing your agent to liaise with HMRC.
When handling VAT returns, payroll, or corporation tax matters.
How to Submit HMRC Form 64-8?
There are two primary ways to submit the form:
Online Submission via HMRC Agent Services
If the tax agent has an Agent Services Account (ASA), the authorization process can be completed online.
The taxpayer will receive a unique code, which must be confirmed within 28 days for the authorization to be valid.
Paper Submission by Post
You can download the latest version of the form from HMRC’s website.
Complete the form with all necessary details (explained in Part 2).
Send the completed form to HMRC’s Central Agent Authorisation Team (address available on the form).
Paper submissions take up to 15 working days for processing.
Common Errors That Lead to HMRC Form 64-8 Rejection
Many taxpayers and agents experience rejections due to common errors. Some of the biggest mistakes include:
Using an outdated version of the form. Always check the latest version on the HMRC website.
Entering incorrect UTR (Unique Taxpayer Reference) or NI Number. These must match exactly with HMRC’s records.
Not providing a valid agent reference number. Agents must be officially registered with HMRC.
Failing to sign the form. Both the taxpayer and agent must sign where required.
Submitting via the wrong method. If using online authorization, the process differs from paper submission.
Real-Life Example: Why Form 64-8 Matters
Let’s consider John, a self-employed consultant based in Manchester. John handles multiple contracts, making his tax affairs complicated. He decides to hire an accountant to take care of his annual Self Assessment and VAT filings.
Without HMRC Form 64-8, his accountant cannot directly communicate with HMRC, leading to constant back-and-forth emails and calls. Once John submits the 64-8 form, his accountant gains full authorization, enabling them to:
✅ Access John’s tax records without requiring additional approvals.
✅ File tax returns on John’s behalf without delays.
✅ Respond to HMRC inquiries directly, ensuring quick resolution of tax issues.
This simple step saves John hours of admin work and reduces the risk of penalties due to late filings or errors.
Step-by-Step Guide to Filling Out HMRC 64-8 Form Correctly
Now that we've covered what HMRC Form 64-8 is and why it's important, let's move on to the practical part—how to fill out the form correctly. Mistakes in this form can lead to rejection, delaying the authorization process. This guide will walk you through the exact steps to complete Form 64-8 correctly and ensure a smooth approval process.
Where to Get HMRC Form 64-8
Before you start, you’ll need the latest version of HMRC Form 64-8. You can download it from the official HMRC website by searching for "64-8". Make sure you use the latest version, as older versions may not be accepted.
Step-by-Step Breakdown of HMRC Form 64-8
HMRC Form 64-8 is divided into several sections, and each section must be filled out carefully. Let’s go through it line by line to ensure accuracy.
Section 1: Taxpayer’s Details
This section is about the taxpayer who is authorizing an agent to act on their behalf.
✅ What you need to enter:
Your full name (or business name if applying as a company).
Your National Insurance Number (if applicable).
Your Unique Taxpayer Reference (UTR) – a 10-digit number assigned by HMRC when you register for Self Assessment or Corporation Tax.
Your VAT registration number (only if the agent is handling VAT matters).
Your address and postcode.
🔴 Common mistakes to avoid:
Entering the wrong UTR or NI number – this is the most frequent cause of rejection.
Using a trading name instead of your official business name (as registered with HMRC).
Leaving blank fields—fill in all required information to avoid delays.
Section 2: Agent’s Details
This section is for the details of the accountant or tax agent you are appointing.
✅ What you need to enter:
The agent’s full name or company name.
The agent’s address and postcode.
The agent’s HMRC reference number (a key identifier assigned to registered agents by HMRC).
🔴 Common mistakes to avoid:
Using an unregistered tax agent—ensure your accountant is recognized by HMRC.
Entering the wrong agent reference number—double-check with your agent before submitting.
Section 3: Authorisation Type – What Taxes the Agent Can Handle
This section defines the scope of the authorization—which taxes the agent can deal with on your behalf. You must tick the relevant boxes for the taxes your agent will manage.
✅ Types of tax authorizations you can select:
Self Assessment (SA) – for personal tax returns.
Corporation Tax (CT) – if you run a company.
PAYE (Pay As You Earn) – for businesses with employees.
VAT – for businesses that are VAT-registered.
CIS (Construction Industry Scheme) – if you’re a contractor or subcontractor.
Capital Gains Tax (CGT) – for property or asset sales.
Other – specify any other tax service, such as Stamp Duty or Inheritance Tax.
🔴 Common mistakes to avoid:
Selecting taxes that don’t apply to your situation—only tick what’s relevant.
Forgetting to tick Self Assessment if you’re self-employed.
Section 4: Declaration & Signatures
This is one of the most critical sections. Both you (the taxpayer) and your agent must sign and date the form.
✅ Who must sign?
For individuals – you must sign the form yourself.
For partnerships – at least one partner must sign.
For limited companies – a company director must sign.
🔴 Common mistakes to avoid:
Forgetting to sign the form—HMRC automatically rejects unsigned forms.
Using an electronic signature—HMRC only accepts wet-ink signatures (handwritten).
How to Submit HMRC Form 64-8
Once you've completed and signed the form, it's time to submit it to HMRC.
1. Online Submission (Preferred Method)
If your agent has an Agent Services Account (ASA), they can request authorization online.
You (the taxpayer) will receive a code from HMRC, which must be confirmed within 28 days.
2. Paper Submission by Post
Send it to HMRC’s Central Agent Authorisation Team at:
HMRC, National Insurance Contributions and Employer Office, Longbenton, Newcastle upon Tyne, NE98 1ZZ, United Kingdom
✅ Processing time: Up to 15 working days after HMRC receives it.
🔴 Common mistakes to avoid:
Sending the form to the wrong HMRC address—check the latest address on the HMRC website.
Failing to use recorded delivery—this helps track the form in case of delays.
What Happens After Submission?
Once HMRC processes the form, your agent will:
✔ Receive confirmation from HMRC within 15 working days (by letter or email).
✔ Be authorized to handle your tax matters.
If the form is rejected, HMRC will notify you, stating the reason for rejection. You’ll need to correct any mistakes and resubmit.
Real-Life Example: Avoiding Common Errors
Case Study: Sarah’s Rejected 64-8 Form
Sarah, a small business owner in London, needed to authorize her accountant to manage her VAT and Corporation Tax filings. She downloaded Form 64-8, filled it out, and posted it to HMRC.
Problem: HMRC rejected her form because:
1️⃣ She used an old version of the form from 2022.
2️⃣ She missed ticking Corporation Tax in Section 3.
3️⃣ She forgot to sign the declaration section.
Sarah had to resubmit the form, causing a 3-week delay in her tax filings. This could have been avoided if she double-checked the form before submission.
How to Fill HMRC Form 64-8 – A Question-by-Question Guide
HMRC Form 64-8 is essential for authorizing a tax agent to handle your tax affairs. To avoid delays, it’s crucial to complete this form correctly. This guide takes you through each question step by step, explaining how to fill it out and providing sample answers for clarity.
Section 1: Taxpayer Details
1. What is your full name?
What to do: Enter your legal name as it appears on HMRC records.
Sample answer: John Alexander Smith
2. Are you representing a business, trust, or company?
What to do: If applicable, enter the name of your business, trust, or company. If you are an individual, leave this blank.
Sample answer: Smith & Co. Ltd.
3. What is your address?
What to do: Provide your official residential or business address.
Sample answer:123 High Street, London, W1A 1AA
4. What is your phone number?
What to do: Enter your contact number in case HMRC needs to verify details.
Sample answer: 0207 123 4567
5. What is your National Insurance (NI) number?
What to do: This is required if you are an individual.
Sample answer: AB 12 34 56 C
6. What is your Unique Taxpayer Reference (UTR)?
What to do: If you are self-employed or a company, provide your 10-digit UTR.
Sample answer: 12345 67890
7. What is your VAT Registration Number? (If applicable)
What to do: Enter your 9-digit VAT number if you are VAT-registered.
Sample answer: GB123456789
8. If you are not yet registered for VAT, tick here.
What to do: If you haven’t registered for VAT yet, tick the box.
✔ (Tick this box if applicable)
Section 2: Agent’s Details
9. What is your tax agent’s business name?
What to do: Enter the full business name of your accountant or tax agent.
Sample answer: Bright Accountants Ltd.
10. What is your tax agent’s address?
What to do: Provide your agent’s registered office address.
Sample answer: 45 Oxford Road, Manchester, M1 2AB
11. What is your agent’s phone number?
What to do: Enter the agent’s contact number.
Sample answer: 0161 987 6543
12. What is your agent’s Self Assessment (SA) code?
What to do: Ask your agent for their HMRC SA code.
Sample answer: X12345678
13. What is your agent’s Corporation Tax (CT) code? (If applicable)
What to do: Required if your agent is managing Corporation Tax for your business.
Sample answer: Y98765432
14. What is your client reference? (Optional)
What to do: Your agent may use a unique reference for internal tracking.
Sample answer: SMITH001
Section 3: Types of Taxes Covered by the Authorization
Tick the relevant tax services that your agent will manage.
✔ Self Assessment (SA) (If applicable, enter your UTR and NI number)
✔ Partnership Tax (If applicable, enter UTR of the partnership)
✔ Corporation Tax (If applicable, enter UTR and Company Registration Number)
✔ VAT (Note: This form does not authorize agents for Making Tax Digital services)
✔ PAYE for Employers (Enter PAYE reference number if applicable)
✔ Construction Industry Scheme (CIS) (Enter CIS reference number if applicable)
✔ Tax Credits (Joint claimants must both sign the form)
✔ VAT DIY Housebuilder Scheme (If applicable, enter NI number)
Section 4: Declaration and Signatures
15. Do you confirm that the agent has agreed to act on your behalf?
What to do: Tick the box to confirm.
✔ (Tick this box)
16. Signature of the taxpayer or business representative
What to do: You must sign this section.
Sample answer:✍ John Alexander Smith
17. Date of signing
What to do: Enter the date in DD/MM/YYYY format.
Sample answer: 05/02/2025
18. For joint tax credit claims, second claimant’s signature (If applicable)
What to do: If this is a joint Tax Credit claim, the second claimant must sign too.
✍ (Second claimant’s signature here)
How to Submit the Form
Option 1: Online Submission (Fastest)
If your tax agent has an Agent Services Account (ASA), you can submit authorization online.
Option 2: Paper Submission (By Post)
Mail pages 1 and 2 to:
📩 HMRC National Insurance Contributions and Employer OfficeBX9 1AN
💡 Pro Tip: Use Recorded Delivery to track your submission.
Common Mistakes to Avoid
❌ Using an old version of Form 64-8 – Always download the latest form from HMRC’s website.
❌ Entering incorrect UTR or NI numbers – Verify them on your HMRC account before submission.
❌ Forgetting to sign the form – HMRC rejects unsigned forms.
❌ Submitting for VAT Making Tax Digital – This form does not authorize agents for Making Tax Digital (MTD).
❌ Sending to the wrong HMRC office – Ensure it’s sent to BX9 1AN unless otherwise specified.
What Happens Next?
📅 Processing Time:
Online submission: 5-10 working days
Postal submission: Up to 15 working days
📞 Checking Status: Call HMRC at 0300 200 3311 if you haven’t received confirmation in 4 weeks.
🛑 If rejected: HMRC will notify you of the issue, and you must correct errors and resubmit.
Filling out HMRC Form 64-8 correctly ensures that your tax agent is authorized without delays. By following this question-by-question guide, you can complete and submit the form accurately and efficiently.
👉 Need help? Check out HMRC’s official guidance for more details.
Managing Your HMRC 64-8 Authorization – Updates, Revocations & Troubleshooting
Now, we will cover what happens after submission, how to manage, update, or revoke authorization, and what to do if problems arise with HMRC regarding Form 64-8.
How to Check the Status of Your HMRC 64-8 Authorization
After submitting Form 64-8, you might wonder: "Has HMRC processed my request?"
✅ If submitted online (via Agent Services Account):
The authorization should appear in your HMRC account within 5–10 working days.
Your tax agent can check their Agent Services Account for confirmation.
If you haven't received confirmation within 14 days, contact HMRC's Agent Dedicated Line.
✅ If submitted by post:
Processing takes up to 15 working days (sometimes longer during busy periods).
You (the taxpayer) or your agent can check the status by calling HMRC at 0300 200 3311 (for Self Assessment) or the relevant tax department.
If no response is received within 4 weeks, HMRC may have lost the form (more on this below).
How to Update or Change Your Tax Agent’s Authorization
Your business might grow, you may need a specialist accountant, or you might switch tax advisors. If you change tax agents, you need to update your authorization with HMRC.
Here’s how to do it:
1. Adding a New Agent (Without Revoking the Old One)
If you want to authorize an additional agent without removing your existing one:
Submit a new Form 64-8 with the details of the new agent.
Clearly indicate which taxes the new agent will handle.
Example: If your current agent handles your VAT, but you now need a separate accountant for your Self Assessment, submit a new 64-8 form only for Self Assessment.
2. Replacing an Existing Agent (Revoking the Old One)
If you are switching agents, your new agent can submit Form 64-8, which will automatically override the old authorization for the selected tax services.
However, if you want to completely remove an agent before appointing a new one, you must:
Write to HMRC, stating that you want to revoke authorization.
Include your name, UTR, NI number, and the agent’s details.
Send the request to the appropriate HMRC office (depending on the tax service).
🔴 Common Mistakes to Avoid:
Assuming that submitting a new 64-8 automatically removes all old authorizations—it only replaces the authorization for specific taxes.
Failing to notify your old agent—this could cause delays if they continue to receive HMRC correspondence.
How to Revoke HMRC Form 64-8 Authorization
Sometimes, you may need to completely remove an agent’s access to your tax affairs.
This is useful if:
Your accountant is no longer working with you.
You’ve switched to handling taxes yourself.
You suspect misconduct or a security breach with your tax agent.
How to Revoke Authorization:
✅ Option 1: Online (Faster Method)
If you have an online HMRC account, log in and manually remove the agent from the relevant tax services.
This method is available for Self Assessment, Corporation Tax, PAYE, and VAT.
✅ Option 2: By Post
Send a letter to HMRC’s Central Agent Authorisation Team with:
Your full name and address
Your UTR, NI number, or VAT reference
The name and reference number of the agent you are removing
A request to remove authorization
💡 Pro Tip: Always keep proof of the request, such as a postal tracking number or email confirmation.
What to Do If HMRC Loses Your 64-8 Form
Unfortunately, HMRC sometimes loses paperwork, especially during peak tax seasons. If it has been over 4 weeks and there’s no update, here’s what you should do:
✅ Step 1: Call HMRC – Contact the relevant HMRC department (e.g., Self Assessment helpline: 0300 200 3310).
✅ Step 2: Ask if your form has been received – If they can’t find it, you may need to resend the form.
✅ Step 3: Use recorded delivery – If resending by post, use Royal Mail Signed For or Special Delivery to track the form.
✅ Step 4: Consider online authorization – If eligible, use the HMRC Agent Services Account for faster processing.
HMRC Form 64-8 Disputes & Issues – What Can Go Wrong?
Even after proper submission, things can go wrong with agent authorizations. Here are common disputes and how to resolve them:
1. HMRC Claims They Never Received Your Form
✅ Solution: Resend the form with recorded delivery and keep a copy for reference.
2. Your Agent Isn’t Receiving HMRC Correspondence
✅ Solution:
Ask HMRC if authorization has been processed correctly.
Confirm that your agent’s address and reference number are correct in Section 2 of the form.
3. Your Agent Has Access to the Wrong Tax Accounts
✅ Solution: Submit a new 64-8 form with the correct tax services ticked.
4. You Receive HMRC Letters Instead of Your Agent
✅ Solution: Call HMRC and confirm they have correctly logged the authorization. Sometimes, HMRC may send duplicate letters to both the taxpayer and the agent.
Getting HMRC Form 64-8 right the first time can save you:
✔ Delays in tax processing
✔ Missed deadlines due to communication errors
✔ Potential penalties for incorrect tax filings
FAQs
Q1. Can you use Form 64-8 to authorize more than one tax agent at the same time?
A. No, you must submit a separate Form 64-8 for each tax agent if you have multiple agents handling different tax matters. The authorization for one agent does not automatically cover another.
Q2. Does Form 64-8 allow your agent to make tax payments on your behalf?
A. No, Form 64-8 only authorizes an agent to communicate with HMRC on your behalf. It does not give them permission to make tax payments from your account.
Q3. Can an accountant submit Form 64-8 on your behalf without your signature?
A. No, HMRC requires your signature on Form 64-8 for authorization. Your accountant cannot submit it without your consent.
Q4. How do you remove an agent’s authorization if they are no longer acting for you?
A. You can remove an agent’s authorization by writing to HMRC or using your online HMRC account to revoke access.
Q5. Can you use Form 64-8 to authorize an agent for Making Tax Digital (MTD) services?
A. No, Form 64-8 does not grant authorization for Making Tax Digital (MTD) services. You must authorize your agent through your HMRC business tax account instead.
Q6. Does authorizing an agent via Form 64-8 mean you no longer receive tax correspondence?
A. No, HMRC may still send some correspondence to you directly, even after your agent is authorized. Certain legal notices and official documents will continue to be sent to the taxpayer.
Q7. What happens if HMRC rejects your Form 64-8 submission?
A. HMRC will notify you of the rejection, usually citing errors such as missing signatures, incorrect tax references, or an outdated form version. You will need to correct the mistakes and resubmit.
Q8. Can you authorize an agent temporarily using Form 64-8?
A. No, Form 64-8 grants authorization indefinitely until it is revoked. For temporary authorization during compliance checks, use Form COMP1 instead.
Q9. Does Form 64-8 expire after a certain period?
A. No, Form 64-8 does not have an expiration date. However, HMRC may require reauthorization in compliance with UK GDPR regulations.
Q10. Can an agent access all your tax records once Form 64-8 is approved?
A. No, an agent only has access to the specific tax services you have authorized on the form. You must select the relevant tax types (e.g., Self Assessment, VAT, PAYE, etc.).
Q11. Can a power of attorney be used instead of Form 64-8 to authorize an agent?
A. No, a power of attorney does not replace Form 64-8 for tax matters. HMRC requires this specific form to authorize an agent to act on your behalf.
Q12. How long does it take HMRC to process Form 64-8 authorization?
A. Online submissions via an agent services account typically take 5–10 working days, while paper submissions may take up to 15 working days.
Q13. What should you do if your Form 64-8 is lost in the post?
A. If you have not received confirmation within 4 weeks, contact HMRC to check the status. If lost, you will need to resend the form, preferably using recorded delivery.
Q14. Can an agent refuse to act for you after you submit Form 64-8?
A. Yes, agents are not legally obligated to act for you even if Form 64-8 has been submitted. They may decline if they see potential risks or compliance issues.
Q15. Does Form 64-8 cover tax investigations and disputes with HMRC?
A. Yes, but only for the tax areas you have authorized. If an agent needs to represent you in an HMRC compliance check, you may need additional authorizations.
Q16. Can you backdate authorization when submitting Form 64-8?
A. No, Form 64-8 authorization begins only from the date HMRC processes it. It does not apply retrospectively.
Q17. What happens if your agent’s details change after submitting Form 64-8?
A. If your agent changes their address or firm, they must update HMRC separately. You may also need to submit a new Form 64-8 if required.
Q18. Can you authorize a tax agent based outside the UK using Form 64-8?
A. Yes, but the agent must be registered with HMRC and have a UK agent reference number to be authorized.
Q19. If you have a joint tax credit claim, do both claimants need to sign Form 64-8?
A. Yes, both claimants must sign the form to authorize an agent for joint tax credit matters.
Q20. Can a business director sign Form 64-8 on behalf of the company?
A. Yes, a company director, secretary, or another responsible officer can sign Form 64-8 for business tax matters.
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