HMRC Agent authority client overseas

HMRC Agent authority client overseas

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Hi there

Ive a client who has immigrated, before she left she paid a firm (not us) to finalise her ltd co accts. The accountants have forwarded a penalty notice to her for her personal self assessment.

The question I have to sort it out is how should I get authority in place? Should I post the 64-8 to New Zealand and ask her to send it back, has anyone else done this? Will HMRC be reluctant to put it in place as she has a different address? 

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By GW
12th Aug 2013 09:34

64-8

Last year we helped out the parents of an existing client, they had moved to New Zealand but still had a UK tax liability. A 64-8 was processed without any problems although there had been correspondence between HMRC and the New Zealand address before we were involved.  

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Euan's picture
By Euan MacLennan
12th Aug 2013 11:00

Why bother with a 64-8?

I assume you mean that the client has emigrated to New Zealand and that you are talking about her 2011/12 tax return as a penalty has been issued.

If you use third party software, you can file a tax return without being appointed agent, but you will need to be appointed an agent if you intend to file using HMRC website or to talk to the agent dedicated line to get her off the need to file a return and out of SA if she had no taxable income in the year.

You cannot use online agent authorisation because the letter will be sent to the UK address which HMRC hold for her, so your only option is to send a completed 64-8 to her in New Zealand, either as a PDF file for her to print or in paper form, for her to sign and return to you in the post.

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