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Agent authorisation to deal with HMRC

Agent authorisation to deal with HMRC

I have taken on a new client (new business) and have gone through the usual procedures for agent autorisation for CT/PAYE/SA & CIS online. On reading HMRC guidence (updated 07/02/17) I took it that a paper 64-8 was no longer last:


As a tax agent or adviser, you must be formally authorised by an individual or business to deal with HMRC on their behalf. HMRC is not able to send information or talk to you about your client without this formal authorisation.

The easiest way to arrange formal authorisation is to use HMRC Online Services. This saves you and your client from having to complete paper forms and makes it easier for you to manage authorisations for all your clients online.

If you choose not to use HMRC Online Services, you can ask your client to complete the appropriate paper authorisation forms.

There appears to have been some technical issue with sending the CIS authorisation code so I had the pleasure of having to contact HMRC. I was told that they could not speak to me over the phone as there is no 64-8 in place. HMRC went on to say that even if a 64-8 was in place this would not cover CIS and HMRC require a seperate letter from the agent for authority to discuss CIS (they may or may not verify this authority by contacting the client so this would appear to be an odd kind of self authorisation).

I mentioned that my clients business was being impacted by the fact that he was unable to verify subcontractors for payment and asked if I (or he) could verify them over the phone as indicated as an emergency option by the long message played whilst on hold...................HMRC stated that this is no longer an option (I was aware of this but thought that the message was referring to some sort of transitional help) and helpfully indicated that it is not a problem as my client can pay his subcontractors after deducting 30%.......................not sure the subbies would appreciate this!

HMRC confirmed that they were aware that that the on hold information was incorrect and were working to put this right.

 Is this the current position and are forms 64-8 still required?


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By DMGbus
21st Apr 2017 13:36

Authorisation of an agent is required EACH of the two following services as authorisation for one does not give authorisation for the other:
2. CIS

I have found that the most efficient way to gain agent authorisation - where client already has their own GG ID for the services concerned - is for the client to log into
and appoint the agent online from there - no codes by post using this method (the client just needs the agent's HMRC online services reference code to apppint them).

Thanks (2)
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