HMRC Form 64-8 – 2023 updates

In this article, we discuss;

Advice about changes to Form 64-8
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Estelle Hardwick

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About Estelle Hardwick

Estelle is the Director of AMR, overseeing the Tonbridge, Tunbridge Wells and Chatham branches. She makes sure that AMR provides exceptional support to each and every client.

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HMRC keeps us on our toes with regular changes and updates, all of which have to be taken on board straightaway to avoid complications or penalties for non-compliance.

Form 64-8 is a form which is used by a client to give authorisation to an agent, such as a bookkeeper, to deal directly with HMRC on their behalf. Dealings with HMRC can be complicated and take up quite a bit of time, so it makes a lot of sense for a bookkeeper to be able to get in touch without having to refer back to a client constantly.

An opened letter from HMRC

There have been a few changes to Form 64-8 this year, so we thought we would run through them briefly to give you an overview.

As a client, you can fill in the form online on the HMRC website or complete a paper form. You’ll need to enter your bookkeeper’s agent code or reference number.

Form 64-8 can be used to authorise the following:

  • Individual, partnership, and trust tax affairs
  • Tax credits
  • Corporation tax
  • Income tax
  • Employers’ PAYE
  • Self-assessment
  • VAT
  • Construction industry scheme (CIS) for contractors

Authorisation for all of these can be covered on the same form.

In January this year, HMRC removed the links on its website to the old authorisation Form FB12 because everything necessary on it could be covered by the updated version of Form 64-8. This update included a change for PAYE and CIS clients, who now need to input their bookkeeper’s PAYE agent ID code and government gateway identifying number.

On 2nd November, HMRC updated the guidance on Form 64-8 under the notes on self-assessment, giving an important reminder to clients about checking a tax return prior to submission. If you give your bookkeeper authorisation to speak directly to HMRC, it’s vital to remember that you are still responsible for the correct administration of your tax affairs. Your legal obligations remain the same, so you’ll need to use a bookkeeper you can trust implicitly.

The pre-2023 version of Form 64-8 is no longer accepted as authorisation from new clients, although those already submitted for existing clients are still accepted. We don’t expect this to change in the near future as it would involve a huge amount of administration.

At AMR Bookkeeping, we are authorised by most of our clients to contact HMRC on their behalf. It not only saves them time and money, but we are also very experienced at dealing with the team there. We have lowered many clients’ stress levels by taking over this responsibility! You can also ensure that deadlines will be met as we keep a close eye on each one. If you need help with any aspect of bookkeeping or payroll, why not call our friendly and helpful team? Contact us on 01892 559480 or check out our website.

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