The ‘Authorising your agent (64-8)’ form covers authorisation for individual tax affairs (Self Assessment, partnerships, trusts, tax credits and individuals under PAYE) and business taxes (VAT, PAYE for employers and Corporation Tax).
Use this form to give authorisation for an agent to deal directly with HMRC on your behalf, such as:
- an accountant
- a tax agent
- an adviser
If the person you want to authorise is not in any of these professions, find out how to authorise someone else.
You can remove your agent’s authorisation at any time. If you want to change who you’ve authorised, you must remove the current agent before authorising the new agent.
Find out more about how to change and remove authorisation from an agent acting on your behalf.
The following guidance explains:
- some of the fields within the ‘Authorising your agent (64-8)’ form
- what authorisation will be given to your agent
Agent codes
You will be asked for your 6-digit Self Assessment, PAYE or Corporation Tax agent code.
If you do not have a code, you can find out how to get an agent code.
Self Assessment
By submitting this form for Self Assessment purposes, your agent can:
- discuss your current and previous returns with us
- view and change your details, such as sources of income
- provide bank details to us when repayment is due
- view and submit your updates (income and expenses)
- finalise your overall tax position
- view your calculations and amounts owed and paid
- cancel your Self Assessment registration
- access your Self Assessment details, such as your:
- name
- address
- National Insurance number
- Unique Taxpayer Reference
You cannot use this form on its own to set up a Self Assessment account. Find out more about registering for Self Assessment.
Trusts
By submitting this form for Trusts purposes, your agent will gain access to the personal and financial information for your trust.
The 64-8 authority will not provide your agent with access to the Trust Registration Service. Find out more about authorising an agent to maintain a Trust Registration Service record.
Individual PAYE
By submitting this form for Individual PAYE purposes, your agent can access:
- who you have worked for in the past
- taxable benefits such as medical insurance and company car information
- pensions
- your PAYE involvement start and end dates
Corporation Tax
By submitting this form for Corporation Tax purposes, your agent will:
- gain access to your company and financial information
- be able to update the company communication and contact details
Find out more about Corporation Tax.
Tax credits
By submitting this form for tax credits purposes, your agent will gain access to your personal and financial information relating to your Tax Credit claim. They can act on your behalf but cannot receive payments. Correspondence will still be sent to you.
For joint tax credit claims, both claimants need to sign this form to authorise your agent.
VAT
By submitting this form for VAT purposes, your agent can (in writing or by telephone only):
- discuss your VAT with us
- sign paper documents on your behalf
- view, change and submit your VAT details
- view your VAT payments and liabilities
- cancel your VAT registration
- appeal a late submission or late payment penalty
- access your:
- VAT registration details, such as your business and contact details
- submitted VAT returns
- VAT Return calculations
- amounts owed or paid
VAT online services for agents
If you have signed up for Making Tax Digital for VAT, this form cannot be used to authorise an agent to manage your Making Tax Digital services.
Find out more about Making Tax Digital for VAT and VAT online services for agents.
Construction Industry Scheme
By submitting the ‘Authorising your agent (64-8)’ form for Construction Industry Scheme purposes, your agent can access your returns, subcontractors’ income and deductions.
Find out more about the Construction Industry Scheme.
Agents can find their Agent Government Gateway identifier (if they have one) by signing into HMRC online services for agents and selecting ‘Authorise client’ from the left-hand menu. The identifier will appear on the next screen under the title ‘Agent identifier’.
Employers’ PAYE
Only complete this section of the form if you’re an employer operating PAYE.
By submitting this form for Employers’ PAYE purposes, your agent will have access to your employees’ personal and financial information.
Find out more about Employers’ PAYE.
Agents can find their Agent Government Gateway identifier (if they have one) by signing into HMRC online services for agents and selecting ‘Authorise client’ from the left-hand menu. The identifier will appear on the next screen under the title ‘Agent identifier’.
Find out:
You can also sign in to your agent services account.
How to authorise someone for Tax Credit and Child Benefit
Use form TC689 to authorise someone to act on your behalf for Tax Credit and Child Benefit matters.
The ‘Authorising your agent (64-8)’ form now covers authorising a tax agent to use PAYE and Construction Industry Scheme online services.
Form FBI2 is still available if you choose to use that instead.
If you want to submit a subject access request
You cannot use the ‘Authorising your agent (64-8)’ form to make a subject access request to HMRC.
Find out how to make a subject access request to HMRC.
The ‘Authorising your agent (64-8)’ form covers authorisation for individual tax affairs (Self Assessment, partnerships, trusts, tax credits and individuals under PAYE) and business taxes (VAT, PAYE for employers and Corporation Tax).
Use this form to give authorisation for an agent to deal directly with HMRC on your behalf, such as:
- an accountant
- a tax agent
- an adviser
If the person you want to authorise is not in any of these professions, find out how to authorise someone else.
You can remove your agent’s authorisation at any time. If you want to change who you’ve authorised, you must remove the current agent before authorising the new agent.
Find out more about how to change and remove authorisation from an agent acting on your behalf.
The following guidance explains:
- some of the fields within the ‘Authorising your agent (64-8)’ form
- what authorisation will be given to your agent
Agent codes
You will be asked for your 6-digit Self Assessment, PAYE or Corporation Tax agent code.
If you do not have a code, you can find out how to get an agent code.
Self Assessment
By submitting this form for Self Assessment purposes, your agent can:
- discuss your current and previous returns with us
- view and change your details, such as sources of income
- provide bank details to us when repayment is due
- view and submit your updates (income and expenses)
- finalise your overall tax position
- view your calculations and amounts owed and paid
- cancel your Self Assessment registration
- access your Self Assessment details, such as your:
- name
- address
- National Insurance number
- Unique Taxpayer Reference
You cannot use this form on its own to set up a Self Assessment account. Find out more about registering for Self Assessment.
Trusts
By submitting this form for Trusts purposes, your agent will gain access to the personal and financial information for your trust.
The 64-8 authority will not provide your agent with access to the Trust Registration Service. Find out more about authorising an agent to maintain a Trust Registration Service record.
Individual PAYE
By submitting this form for Individual PAYE purposes, your agent can access:
- who you have worked for in the past
- taxable benefits such as medical insurance and company car information
- pensions
- your PAYE involvement start and end dates
Corporation Tax
By submitting this form for Corporation Tax purposes, your agent will:
- gain access to your company and financial information
- be able to update the company communication and contact details
Find out more about Corporation Tax.
Tax credits
By submitting this form for tax credits purposes, your agent will gain access to your personal and financial information relating to your Tax Credit claim. They can act on your behalf but cannot receive payments. Correspondence will still be sent to you.
For joint tax credit claims, both claimants need to sign this form to authorise your agent.
VAT
By submitting this form for VAT purposes, your agent can (in writing or by telephone only):
- discuss your VAT with us
- sign paper documents on your behalf
- view, change and submit your VAT details
- view your VAT payments and liabilities
- cancel your VAT registration
- appeal a late submission or late payment penalty
- access your:
- VAT registration details, such as your business and contact details
- submitted VAT returns
- VAT Return calculations
- amounts owed or paid
VAT online services for agents
If you have signed up for Making Tax Digital for VAT, this form cannot be used to authorise an agent to manage your Making Tax Digital services.
Find out more about Making Tax Digital for VAT and VAT online services for agents.
Construction Industry Scheme
By submitting the ‘Authorising your agent (64-8)’ form for Construction Industry Scheme purposes, your agent can access your returns, subcontractors’ income and deductions.
Find out more about the Construction Industry Scheme.
Agents can find their Agent Government Gateway identifier (if they have one) by signing into HMRC online services for agents and selecting ‘Authorise client’ from the left-hand menu. The identifier will appear on the next screen under the title ‘Agent identifier’.
Employers’ PAYE
Only complete this section of the form if you’re an employer operating PAYE.
By submitting this form for Employers’ PAYE purposes, your agent will have access to your employees’ personal and financial information.
Find out more about Employers’ PAYE.
Agents can find their Agent Government Gateway identifier (if they have one) by signing into HMRC online services for agents and selecting ‘Authorise client’ from the left-hand menu. The identifier will appear on the next screen under the title ‘Agent identifier’.
Find out:
You can also sign in to your agent services account.
How to authorise someone for Tax Credit and Child Benefit
Use form TC689 to authorise someone to act on your behalf for Tax Credit and Child Benefit matters.
The ‘Authorising your agent (64-8)’ form now covers authorising a tax agent to use PAYE and Construction Industry Scheme online services.
Form FBI2 is still available if you choose to use that instead.
If you want to submit a subject access request
You cannot use the ‘Authorising your agent (64-8)’ form to make a subject access request to HMRC.
Find out how to make a subject access request to HMRC.
