HMRC has put a special process in place for January to help agents when processing 64-8 has not been completed and information is needed from a taxpayer’s file in order to prepare the tax return.

As a special measure, a faxed copy of the 64-8 can be provided to allow HMRC staff to discuss the case with the agent, pending full processing of the authorisation by the CAAT team.

The advice page first recommends that agents use the online authorisation process – it advises that turnaround for activation codes is presently around seven days – although it isn’t clear whether that is seven calendar days or seven working days.

Failing that, agents may use the faxed service in exceptional circumstances. To do this they will need to use the Agent dedicated lines, and follow the advice on the website. Proof of identity will be achieved by also faxing some correspondence from HMRC to the client. Full advice about finding the dedicated lines and how to go about this are on the new page Handling urgent queries [1].

There is also the facility to discuss a client’s circumstances in a one off telephone conversation when the client is present. The details of what is needed are provided on the same page.

Clearly agents will need to limit their use of these special (but very useful) facilities to exceptional cases, to avoid the capacity being taken up by less urgent matters.