Everything 64-8 | What You Need To Know

By Tyler Boston

Throughout this article we will be discussing your frequently asked questions in regards to the popular 64-8 form everybody asks about.

For starters, the 64-8 is required by HMRC to act on clients behalf as their agent.

This allows us as agents to be authorised to speak to HMRC on your behalf. It also allows us to get you onto our HMRC logins to look into your taxes. This can be done for either your company or self-assessment. (Including Partnerships and Sole Traders).

Table of contents:

Where Do I Sign A 64-8?

Due to there being two signature boxes on the 64-8 form, many people get confused about where to sign. Or making sure the correct sign box is filled in, on the correct part for authorisation.

Below, you will see a screenshot on where to sign the 64-8 for authorisation, this is circled in black.

The box that is not circled that says signature can be signed. But this is only if you want us to be authorised for tax credits as well as any other taxes.

More info on 64-8 forms from the HMRC: www.gov.co.uk/

What Parts Do I Need To Fill Out?

64-8 form from the HMRC

There may be many people viewing this article, some clients, some people using this simply as a guide.

For our own clients, we will fill out the rest once the signature has been completed, and the form has been sent back to us. This will then get sent to HMRC.

For those of you using this as a guide, the agent of your choice will do this for. This is of course after the signature has been applied.

But since as you are on this guide, and got this far down the article, I suspect you may want to fill out this for yourself.

Filling out the information after the signature simply depends on what taxes you are registered for.  This also includes if you are a self-assessment client (including sole traders and partnerships).

For example, if you are a limited company and are registered for corporation tax, PAYE and VAT you will need to fill out your company’s information for all of those taxes. Furthermore, you will need information such as Company Number, Company UTR, VAT number or PAYE reference.

If you were a self-assessment client, partnership, or sole trader, you would need to fill out the top section on the right-hand side. Also, you may either fill out your personal UTR. Or your Partnerships UTR and your National Insurance number in that section.

Does HMRC Accept A Scanned Copy?

HMRC do accept scanned copies as long as they are clear enough to see the signature. Including all the information that is written on the form.

If this is sent back to them unclear in any way, they will send this back to you. Meaning, this will delay the agent authorisation process.

If you need your agent to talk to HMRC for any important reason, this can be an issue if not done correctly in the first instance.

Does HMRC Accept E-Sign?

HMRC, unfortunately, do not accept E-sign.

The 64-8 needs to be signed with a wet signature. If this is sent with an E-sign, it will not be accepted and may cause delays.

If you cannot sign the form with a wet signature for any reason, you can ring the relevant department. Details can be found on the Gov.co.uk website. Or you can fill out the 64-8 form online and print this off using the online signature.

Where Do I Send My 64-8?

If you are reading this as one of our clients, we can send this 64-8 for you over to HMRC. Once the signature has been done, you can leave the rest of the form to us and we will send it to HMRC.

If you are reading this as a guide the address you would need to send it to can be found on the back of the 64-8 form. However, if this has already been printed without the details on the back then you can send the form to the address below:

National Insurance Contributions and Employers Office
HM Revenue And Customs

How Long Does It Take To Process The 64-8?

Processing the 64-8 and applying it to your record for your taxes with HMRC can take up to weeks to process.

If you need your agent to call in the meantime you can call HMRC to give 1-day authorization for anything urgent for your agent.

You will be given a reference number which you will need to pass on to your agent or anyone acting on your behalf and they will be able to speak to them for that issue.

What Next?

There you have it, your guide on 64-8 forms. I hope that you’ve come away with the main points on what a 64-8 form actually is, how you can use it, and how it can benefit you.

If you need any assistance with anything mentioned in this article, please feel free to give us a call on 0113 2189552 and we’ll be happy to help.

Lastly, if you need more information on anything tax-related, such as MTD, don’t hesitate to send us an email with your questions to savetax@northernaccountants.co.uk

Self Assessment for Joiners | a Step-by-Step Guide

By Tyler Boston

Filing a self-assessment tax return online as a joiner has never been easier. The HMRC has made it so skilled construction workers can file tax returns in just a few simple clicks.

Therefore, if you’re working for an employer with additional part-time, self-employed work on the side. Or if you’re a full-time sole trader looking to file your self-assessment tax return for the first time – this guide is for you.

In this step-by-step guide, I’ll run through how to use the HMRC self-assessment website. I’ll also highlight some clever ways you can save yourself tax on work expenses.

Continue reading to learn how to set-up and file your self-assessment tax return:

How to sign up for self-assessment on the HMRC website?

Before you sign up for online self-assessment, you’ll need to register on the HMRC website. You can do that here – Gov.uk HMRC Register for Self Assessment

register for self assessment tax return gov.uk screen northern accountants
GOV.UK Website landing page for Self Assessment Registration 

After you’ve made your registration, you’ll be sent your Unique Taxpayer Reference (UTR). The UTR is unique to you. This is what the HMRC uses to store your personal tax details.

Once you have your UTR, you can then set up your Government Gateway account.

Setting up a Government Gateway account involves choosing a password, a unique reference number.

At this point, you’ll be able to log into your online gateway account to file your self-assessment and claim for expenses – and make pension and NI payments.

If you need help getting set up, we’ll be happy to help. Just call our office on 0113 218 9552

What Expenses can I put through my Self Assessment Tax Return as a Joiner?

As a joiner, there are many different expenses you can put through your self-assessment tax return.

Below is a breakdown of the different types of expenses you can put through as a Joiner.

1 – Materials used for work
2 – Workwear
3 – Business Travel expenses. For example, fuel and public transport.
4 – Subsistence allowance. For example, if you have to eat out when working away etc.
5 – Tools used for work
6 – Public liability insurance

The amounts of expenses you can claim will differ for each category. Such as materials, workwear, and business travel.

For example, the amount you can claim for mileage compared to using rail or public transport differs slightly. It’s 45p per mile when using your own vehicle, yet you can claim the full amount when using public transport.

TOP TIP: Did you know that if your work van is out of service for whatever reason (repairs or a breakdown) – you can offset the full cost of the van rental for work against your tax bill, reducing your yearly tax.

If you would like more detailed information on the type of expenses you can claim, please send an email to savetax@northernaccountants.co.uk. Or call our offices on 0113 218 9552.

Deadlines for filing a Self Assessment Tax Return

The deadlines for filing tax returns depends on how you file it and which tax year you file it in. Below is an example of filing dates for the tax year 2019/2020.

  • Paper returns: 31st October 2020
  • Online Returns: 31st January 2021

For paying your tax return the deadline for this date is the 31st January 2021.

Late filing/payment penalties

You will get a penalty if you are late paying or filing your tax return.

If you are 3 months late filing your tax return, you will be fined £100. However, this will be more if it is later than that.

You will also be charged interest on any late payment or filing penalties – the longer you leave it the more it will be.

However, these penalties can be appealed if there is a reasonable excuse. To find out what is accepted as a reasonable excuse please see the Gov.uk HMRC website – Reasonable Excuses.

How and when to pay my Self Assessment Tax Return?

Paying your Self Assessment bill is made simple and can be done in 3 different ways.

1st Option

You can either pay online by debit, or credit card using this link to the government website here: Gov.uk Pay your self-assessment tax bill

When using this link, you’ll need to select the ‘Pay by Debit’ or ‘Credit Card’ options and follow the steps through the link. To do this, you’ll need your Personal UTR to make this payment.

2nd Option

You can also pay by bank transfer by visiting your online banking. The back of the payslip sent by HMRC will have the account details you need to pay your bill to.

However, if you do not have this payslip, then you can pay this to HMRC Cumbernauld (their default address). The bank details of this account are shown in the link stated above and by clicking on Bank details for online or telephone banking, CHAPS, Bacs.

3rd Option

You can also pay your Self-assessment tax bill by Cheque through the post. To do this you’ll need to state your Personal UTR number on the back of the cheque, followed by a K at the end.

This will be your paying reference, and if this is not stated correctly, or not stated at all, there will be a delay in paying your tax bill – which could lead to a late payment penalty.

The details you’ll need are:

Address: HMRC, Direct, BX5 5BD.

What’s Next?

To recap, you’ll first need to sign up for your UTR number.

Then, once you have your UTR number (which could take several weeks to arrive), you’ll then be able to set up your government gateway account.

Once in your government gateway account, follow the steps, adding in your personal details, expenses, and earnings. Then, the government gateway will automatically calculate your tax and NI that you’ll need to pay.

If you need help filing or setting up your account, please don’t hesitate to contact us here at Northern Accountants.

Northern Accountants (Leeds), Olympus House, 2 Howley Park Business Village, Pullan Way, Leeds, LS27 0BZ