PAYE authorisation | AccountingWEB

PAYE authorisation

Our client has received a letter from Local Compliance, Swansea, raising an enquiry into the form P35 for the year ended 05 April 2008.

We have agent authority for PAYE and we can view our client's PAYE records online.

I tried to telephone Swansea office to discuss their queries and were advised that as far as they were concerned we lacked authority.

I explained that I was viewing the client's records online while on the telephone and was advised that this is irrelevant:  They still require a paper form 64-8 sent to them at Swansea.

Can someone confirm that this is the correct treatment in accordance with HMRC policy?  Whether it is an appropriate policy is a separate question.  Oviously it is not.  I could do without this hassle in January.

As a separate issue, can someone tell me what is the time limit by which HMRC must raise an enquiry into a P35 return for a tax year?

Many thanks.



Sadly yes

pauljohnston | | Permalink

You need both a paper 64-8 in addition to online authorisation (you can do this by FBI2 form)

kevinringer's picture

Agent authorisation

kevinringer | | Permalink

An online SA code will authorise you for both online and offline SA. Similarly a 64-8 will authorise you for SA online and SA offline. But for PAYE/CIS an FBI2 or online code will only authrise you for online – you will need a 64-8 for offline PAYE/CIS. Your 64-8 will cover you for both PAYE and CIS – but for online you have to specify both on the FBI2.


For VAT the online authorisation only allows you to efile VAT returns – nothing else.


For tax credits and NI you can only use a 64-8.


So you might as well get a paper 64-8 and FBI2 for online PAYE/CIS.

AnnaKournikovasKnickers's picture

False premise

AnnaKournikovas... | | Permalink

You can only get online data about PAYE if you are, or act for the PAYE filing agent.If a client works for, say, the NHS, retired, etc etc, and does not have a SA account you only have offline access to his/her PAYE stuff. How's that for joined up finkin?

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