If Digital is 64-8 necessary

Digital systems - 64-8 still necessary

Didn't find your answer?

We are currently moving our systems to digital and losing our client files.

As part of this process, we are looking at the 64-8 and wondered whether we were still "stuck in the past"!

At present, although we do the authorisations for Self-Assessment, PAYE, CIS and Corporation Tax via either our BrightManager software or the HMRC Agent Portal (with the VAT authorisation via the newer Agent Services portal), we still get clients to sign a 64-8 when they come to us.

Is the 64-8 really necessary now?  I fully understand if there's a reason to post a 64-8 for authorisation then the client will need to sign it, but in general terms, do other Practices still get them signed or is it effectively the fact that the client signs our terms of engagement so it is implied that we will get authorised from that?

Are there digital options we should consider instead?

Many thanks for everyone's thoughts and suggestions - I'm just looking at what we do and wondering if it is still rather old fashioned!

Replies (10)

Please login or register to join the discussion.

stonks
By WinterDragon
22nd Mar 2024 17:39

My memory is working and I can be useful today! It was in an agent update!

https://www.gov.uk/government/publications/agent-update-issue-115/issue-...

As long as the taxpayer typed their name in themselves then an electronic 'signature' is valid and there is no need to keep a wet-ink version on paper as they can be easily recreated.

But as you mentioned, in most cases you can acquire authority through the agent portal to request a code through the post and the 64-8 isn't necessary.

As for proving that you have the clients permission to hold 64-8 authorisation, the terms of your engagement letter should be good enough.

Thanks (0)
avatar
By Wanderer
22nd Mar 2024 17:49

Problem only done half a dozen paper 64-8's in the past ten years.

These would be just to get past HMRC's intransigent systems when online just won't work.

Thanks (3)
Replying to Wanderer:
avatar
By Paul Crowley
22nd Mar 2024 17:53

I am going to need to do it this year for a client living in Spain
HMRC cannot get it to her on the normal system

We prefer not to do anything until agent authorities are in place.

Thanks (0)
Replying to Paul Crowley:
avatar
By Carol Jefferis
28th Mar 2024 13:12

Had problems using online route with clients overseas because paper authorisation code often reaches them after it has expired. Hence the need to use a paper 64-8.

Thanks (0)
avatar
By amco
22nd Mar 2024 18:19

Rev still wants a paper 64-8 for VAT pay access!

Thanks (0)
avatar
By Ajtms
28th Mar 2024 14:20

We still have to complete paper 64-8's for deceased cases as HMRC has not brought in a system for executors. Also non-SA cases we still have to complete a paper 64-8. It is about time HMRC went digital, but naturally not MTD which will hinder rather than help.

Thanks (0)
Replying to Ajtms:
avatar
By Wanderer
28th Mar 2024 14:38

Ajtms wrote:

We still have to complete paper 64-8's for deceased cases as HMRC has not brought in a system for executors.

Not true, have done loads of them.
Thanks (0)
Replying to Wanderer:
avatar
By Ajtms
28th Mar 2024 18:31

I agree sending the HMRC computer an electronic request for a letter to go to the deceased's home can work initially, but HMRC usually cancel this a week or two later and then I have to do the paper 64-8. Also the deceased's home is usually empty when the HMRC letter with the authorisation code arrives so we never get the code to activate.
I am not aware of any other method other than to get HMRC to send the authorisation code to the deceased's home or a paper 64-8. If there is, I would be grateful for advice.

Thanks (0)
Replying to Ajtms:
avatar
By Wanderer
29th Mar 2024 09:57

Ajtms wrote:

I am not aware of any other method other than to get HMRC to send the authorisation code to the deceased's home or a paper 64-8. If there is, I would be grateful for advice.

Sometimes it's the Personal Representative's address.
Thanks (0)
Morph
By kevinringer
28th Mar 2024 17:14

Paper 64-8 is still the only authorisation for paper/phone VAT, also employee PAYE. But I've found in practice we still need it in many other cases (mainly because the client doesn't receive the online code before it expires). I had a case today where employer PAYE was authorised via online code that client emailed to me years ago, but HMRC removed authorisation and I contact HMRC support and need to send copy of original authorisation and because I had file copy of 64-8 from years ago, I was able to send that, whereas I wouldn't actually have a copy of HMRC actual authorisation code letter because client would have emailed just the code to me, not the whole letter. I find it's less hassle in the long term to continue with the paper 64-8 and a client wet signature.

Thanks (2)