Introduction and Overview
- The Approach to this and all Articles is consistent with our Standard System and Procedure.
- The necessary work on the appointment of Avar as your Tax Agents has been undertaken:
- For you personally and partnerships (if applicable).
- For your Company or LLP (if applicable).
- For your Trust or Joint Venture (if applicable).
- The necessary Form(s) 64-8 will be attached separately.
- It requires your signature in the box above the date.
- Then, please post it directly to HM Revenue & Customs to the address in note 5.
- Send us a soft copy for our records.
- Request making Avar Online Agents will be submitted and a copy sent to you.
- HM Revenue & Customs will send you a code by post.
- This must be notified to Avar on receipt as it expires soon thereafter.
What is a Form 64-8?
- This is a form that you can submit to HM Revenue & Customs.
- It gives HM Revenue & Customs authority to discuss your tax affairs and deal with your accountant or tax agent directly.
- HM Revenue & Customs cannot discuss any matter without this form and is therefore very important.
- This authorisation does not transfer any responsibility to the agent, all responsibility remains with the tax payer.
What is HMRC Authorised to do?
- HM Revenue & Customs may speak to your advisers on:
- Individual Tax Affairs.
- Trust Tax.
- Partnership Tax Affairs (Each individual will need to sign a separate form 64-8).
- Pay As You Earn.
- Construction Industry Scheme (CIS).
- Corporation Tax.
- If more than one agent is acting for you, a separate form 64-8 is required for each agent.
- The services that each agent will be dealing with should be made clear on the form.
- Your agent will be able to receive your Self-Assessment statement if you have requested this.
Example of the Form
Useful Links
