HMRC Improves Agent Authorisation Process

by Jason Gorringe, Tax-News.com, London

05 September 2006

According to HM Revenue And Customs, with effect from last Friday, the process by which customers authorise agents to act on their behalf has been streamlined to reduce form filling for agents and their clients, and to give them a better service.

Form 64-8 has been redesigned to allow HMRC customers to authorise their agents to act for them in respect of specific matters including, for the first time, VAT.

Form 64-8 provides written evidence that a customer wishes to allow an agent to act on their behalf and allows HMRC to disclose confidential information to that agent. The redesigned form 64-8 replaces the old 64-8, which gave blanket authorisation for the agent to deal with any HMRC matters. It also replaces the old HMCE "Authority to Disclose" letter - both of these are now discontinued.

Theresa Middleton, head of HMRC's Small and Medium Enterprises & Employers Unit observed that:

"We are pleased with the new form design which has been finalised after consultation with agent representatives and is a practical demonstration of our commitment to respond to the needs of our customers. The new form adds clarity to the authorisation process and offers security to both HMRC and our clients about taxpayer information."

However, it will not be necessary to renew existing authorisations, as current 64-8 authorisations and VAT "letters of authority to disclose" remain valid. HMRC stated last week that:

"From today agents should use the new form and destroy all existing stocks of the old form 64-8 and VAT 'authority to disclose' letters."

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