Share this content

VAT Agent Services Account to 64-8 or not to 64-8?

Do new clients need two different agent authorisations?

Didn't find your answer?

I have a new VAT client that I am authorised as agent via my new Agent Services Account (where you send the link to the client who can then authorise electronically).

Do I also need to get a 64-8 in place using the old method (where they receive the code in the post)?

Replies (5)

Please login or register to join the discussion.

By tim_g
17th Sep 2019 17:08

I think I've just answered my own question.

The new ASA authority should mean that a 64-8 is not needed. I've just spoken to HMRC (for the second time) and cleared security.

The first time I was told that I didn't have authority even though I have the ASA in place and I needed to also have a 64-8, which was wrong.

Thanks (0)
Replying to tim_g:
By johnhemming
17th Sep 2019 17:50

I am not myself sure about this. The ASA and the Agents API (both of which do the same thing) authorise Agents so that the Agents ASA can do MTD functions. Hence the agent can then act on behalf of the client for submitting vat returns and getting information about the status of VAT.

However, this is not as far as I know a generalised agency under common law. Hence there are questions as to what else the agent can do on behalf of the client.

Given that the vast majority of activity relates to the vat APIs it solves the issue for most purposes (which is why I recommend using it as it is much faster than other ways of doing this thing). However, I am still trying to find out the limitations and if anyone has any information on this that would be nice.

Thanks (0)
By SXGuy
17th Sep 2019 18:39

I think you just got lucky when you rang hmrc.

From my understanding authorisation in your ASA is authorisation to file, its not authorisation to speak or deal on behalf of. That's what a 64-8 is for.

Similaly you could have a 64-8 in place to deal with matters over the phone but you wouldn't be authorised to file on their behalf.

Thanks (0)
Replying to SXGuy:
By atleastisoundknowledgable...
18th Sep 2019 07:06

This is what I thought.

Thanks (0)
18th Sep 2019 11:10

I always do a 64-8 in addition to any online authorisations. There are often things which HMRC say an online authorisation does not cover. It is very little work to do a 64-8.

Thanks (0)
Share this content