HMRC have revised the form that is used to enable taxpayers to authorise an agent to act on their behalf. The client signature and employer sections have been updated to allow for more accurate completion.
The most useful change for most accountants is that the new form can be filled out on-screen using the new version of the Form 64-8. The form can then be sent to clients for signature before being sent to HMRC for processing.
One part of the form relates specifically to taxpayers who operate an employer PAYE scheme, this section does not need to be completed for individuals.
All old versions of the Form 64-8 should now be destroyed and the new version used going forward. The new form is available from the HRMC website, the Employer CD-Rom, the HRMC orderline (0845 9000 404) and HMRC enquiry offices.