If you’re a UK taxpayer and need to assign someone to act on your behalf with HM Revenue and Customs (HMRC), you’ll need to fill out the HMRC 64-8 form. This form allows you to authorize a tax agent, such as an accountant or tax advisor, to handle your tax affairs. So, whether you’re seeking professional assistance or simply want to delegate this responsibility, understanding how to properly fill out the HMRC 64-8 form is essential. In this article, we’ll guide you through the process, providing clear and helpful instructions along the way.
1. Understanding the HMRC 64-8 Form
What is the HMRC 64-8 Form?
The HMRC 64-8 Form is an official document issued by the UK government’s tax authority, HM Revenue and Customs (HMRC). This form is used to authorize someone to act as your tax agent and handle your tax-related matters on your behalf. By completing this form, you are granting your tax agent the authority to communicate with HMRC and access your tax information.
Why is it important?
The HMRC 64-8 Form is important because it allows you to appoint a tax agent who can assist you in dealing with HMRC. Having a tax agent can be beneficial as they have the knowledge and expertise to navigate the complex tax system, ensuring compliance and minimizing errors. By authorizing a tax agent through this form, you can have peace of mind knowing that your tax affairs are being handled efficiently and in accordance with the law.
Who should fill out the form?
If you would like to appoint a tax agent to act on your behalf with regards to your UK tax affairs, then you should fill out the HMRC 64-8 Form. This applies to individuals, businesses, and organizations who want to delegate their tax responsibilities to an authorized representative. It is important to note that both the taxpayer and the tax agent need to complete their respective sections of the form to fulfil the requirements.
Where can you find the HMRC 64-8 Form?
The HMRC 64-8 Form can be easily found on the official website of HM Revenue and Customs. Simply visit the HMRC website and search for “HMRC 64-8 Form” in the search bar. The form is available for download in PDF format. You can choose to print it out and fill it in manually, or you can complete the form electronically using a PDF editor. It is important to ensure that you are using the latest version of the form, as updates may occur from time to time.
2. Gather the Necessary Information
Personal Details
Before you start filling out the HMRC 64-8 Form, make sure you have all the necessary personal details readily available. This includes your full name, current address, national insurance number, unique taxpayer reference (UTR) and phone number. Having these details at hand will streamline the form-filling process and ensure that the information provided is accurate.
Agent’s Information
To complete the HMRC 64-8 Form accurately, you will also require the agent’s information. This includes the tax agent’s full name, address, tax agent reference number (TARN), and client’s reference.
3. Completing Section 1 – About You
Your Full Name
In Section 1 of the HMRC 64-8 Form, you will provide your full name as the person appointing the tax agent. Make sure to write your name exactly as it appears on your official documents to avoid any confusion or discrepancies.
Your Address
Next, you will enter your current address in the designated space. This should be the address where you can be contacted, and it should match the address on record with HMRC.
Your National Insurance Number
The HMRC 64-8 Form requires you to provide your national insurance number (NINO). This unique identifier is essential for verifying your identity and linking your tax affairs with the appropriate records. You can find your NINO on official documents such as payslips, tax statements, or correspondence from HMRC.
Your Phone Number
Provide a valid phone number where you can be reached. This allows HMRC or your tax agent to contact you for any additional information or clarification regarding your tax affairs.
4. Completing Section 2 – About the Taxes
Type of Tax or Taxes
Specify the type of tax or taxes you are authorizing your tax agent to handle on your behalf. HMRC Form 64-8 covers various types of taxes, including income tax, corporation tax, value-added tax (VAT), and more. Indicate the specific tax or taxes in this section to ensure your tax agent has the necessary authority for the designated taxes.
Tax Reference Numbers
If applicable, provide the tax reference numbers associated with the taxes mentioned in the previous section. These reference numbers help HMRC identify and classify the taxpayer’s tax liabilities accurately. You can find these reference numbers on official tax correspondence or statements received from HMRC.
5. Providing Agent’s Details
Agent’s Full Name
In this section, enter the full name of your tax agent. If you are appointing an individual, provide their complete legal name. If you are appointing a tax agency or firm, enter the name of the entity.
Agent’s Address
Specify the tax agent’s address, which should be the main place of business or their registered office. Double-check the accuracy of the address to ensure proper communication with your tax agent.
Agent’s Tax Agent Reference Number (TARN)
The tax agent reference number (TARN) is a unique identifier assigned to tax agents by HMRC. Request this reference number from your tax agent to ensure accurate completion of the HMRC 64-8 Form.
Agent’s client’s reference number
If the tax agent has a reference number for you, insert it where indicated.
7. Signing and Declaration
Your Signature
Read through the completed form and if you are happy with the entries sign and date the form in the signature box. Your signature confirms your willingness for the Agent to act as your authorized representative for tax matters.
8. Submitting the Form
To submit the completed HMRC 64-8 Form by post, use the address provided on the form. Ensure that you retain a copy of the form for your records before mailing it. It is recommended to use registered or tracked mail to ensure the safe delivery of important documents.
9. Retaining a Copy
Importance of Retaining a Copy
After submitting the HMRC 64-8 Form, it is crucial to keep a copy for your records. Retaining a copy ensures that you have proof of the authorization and can refer to it if needed in the future. This copy can also serve as a reference for both you and your tax agent to ensure accuracy and continuity in your tax affairs.
Storing the Copy Securely
Store the copy of the HMRC 64-8 Form securely in a safe and easily accessible place. Consider creating a dedicated folder or file where you keep all your tax-related documents. Make sure to protect the information contained in the form and follow any relevant data protection guidelines to safeguard your personal and financial details.
10. Seeking Professional Advice if Unsure
When to Seek Professional Advice
If you are unsure about any aspect of the HMRC 64-8 Form or the tax implications of appointing a tax agent, it may be wise to seek professional advice. Tax matters can be complex, and a professional tax advisor can provide you with the necessary guidance and support to ensure compliance and minimize potential risks.
Benefits of Professional Assistance
Engaging the services of a qualified tax professional can offer several benefits. They possess in-depth knowledge of tax laws and regulations, keep up to date with changes, and can provide accurate advice tailored to your specific circumstances. A tax advisor can also help you maximize tax deductions and credits, ensure accurate completion of tax returns, and represent you in any interactions with HMRC if necessary.
By following the steps outlined in this comprehensive guide, you can confidently fill out the HMRC 64-8 Form and appoint a tax agent to assist you with your tax affairs. Remember to gather all the necessary information, complete each section accurately, and retain a copy for your records. Seeking professional advice when unsure is always a smart choice to ensure compliance and peace of mind in your tax matters.