Agent authorisation on form 64-8
HMRC have issued some revised instructions regarding completion of the agent authorisation form (64-8). With effect from 1 December 2009, the form must include the National Insurance number and/or Unique Taxpayer Reference of the taxpayer. HMRC have identified that there is a potential risk of identity fraud where this is not the case.
HMRC ask that agents ensure that the 64-8 form be completed as fully as possible. Forms submitted after 1 December 2009 which do not include a National Insurance number or Unique Taxpayer Reference (UTR) will be returned to the agent unprocessed.
Agents should also ensure that their unique agent code is quoted on form 64-8 to enable the application to be dealt with as quickly as possible.