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/tax-agents-and-advisers-authorising-your-agent-64-8

What Parts Do I Need To Fill Out?

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
BX9 1AN

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