The new version of the 64-8 agent authorisation form is available on gov.uk 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 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. In the Construction Industry Scheme and Employers’ PAYE sections, it asks for the Agent Government Gateway identifier and PAYE Agent ID code. These boxes were previously only on the form Authorise a tax agent to use PAYE and CIS online services (FBI2). This change means that the new version of the 64-8 gives the additional access to online services that previously required an FBI2. The current version of the FBI2 will remain available for now.
Importantly, 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).”
At some point in the future, HMRC may require new authorisation forms for existing clients. HMRC is very conscious of the scale of such a requirement and there are no specific plans for when such a requirement might be imposed. However, it does mean that firms should switch to the new version of the form as soon as possible. It just might avoid the need to complete a new form in the future.
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.
The new form is the tiny first step towards the ambition of rationalising the number of different ways in which a client can authorise their agent, with a view to there being one paper and one online option across all taxes.
ICAEW’s Tax Faculty has ongoing engagement with HMRC on the problems around agent authorisation including:
- Clients being unable to complete the ‘digital handshake’ required for certain online services.
- The lack of a paper option for clients wanting to appoint an agent to file their capital gains tax UK residential property return.
- Confusion over exactly what the different forms of authorisation allow agents to do. A detailed article in Agent Update 81 includes useful information on this subject. ICAEW has asked that the article be updated and published on gov.uk.
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