Introduction & what is Form 64-8
- This is our approach to all articles.
- This form enables all correspondence to and from HMRC to be conducted by Avar as your agent.
Details
- The new version of the 64-8 agent authorisation form is available from 31 March 2022.
- It is designed to ensure that the form is compliant with the General Data Protection Regulation and data protection legislation.
- The existing form together with other HM Revenue & Customs procedures will be phased out by Autumn 2022, with no specific date set as yet.
- It is for this reason that we will be updating every clients 64-8 before June 2022.
- These will be sent to every client with all information pre-filled for signing and returning back to Avar.
- We will then lodge them in one go with HM Revenue & Customs, in due course.
- This exercise will begin from 1 April 2022.
What are the Changes?
- The changes are fairly subtle, but they do make it clearer to the client what they are agreeing to in terms of data sharing with their agent.
- There is one functional change to the form for the Construction Industry Scheme and Employers’ PAYE sections.
- In these sections the Agent Government Gateway identifier and PAYE Agent ID code are required.
How this affects Clients
- This is primarily for new clients.
- Whilst existing clients do not need to complete a new 64-8, the new form does state:
- “HMRC may contact you in the future to reauthorise your agent relationship to comply with the UK General Data Protection Regulation (UK GDPR).”
- HMRC will continue to accept the old version of the form until Autumn 2022. The specific date on which HMRC will start to reject old versions of the form has yet to be announced.