The 64-8 form is the most commonly used form to authorise an agent, accountant or tax adviser to deal with HMRC on someone’s behalf. There are separate forms to authorise an agent to use the PAYE for Agents online service and for some High Income Child Benefit Charge matters.
The 64-8 form covers authorisation for:
The 64-8 form has recently been updated. It is important to use the latest version. The 64-8 form can be filled out on-screen, printed and signed before being sent to HMRC for processing; or an application can be made online. When registering a partnership using the SA400, a 64-8 is required for the partnership and for each partner.
Bron: HM Revenue & Customs | 18-05-2017
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