64-8: Authorising your agent
Form 64-8 tells HMRC that a named accountant, tax adviser or other agent may deal with your tax affairs on your behalf. Fill in the official PDF below and download it.
This is the genuine HMRC PDF, unmodified. Source: HMRC official page.
What is 64-8?
Form 64-8, Authorising your agent, is the paper authorisation HMRC accepts when you want a professional to talk to them about your tax. You tick the taxes the authority covers, which can include Self Assessment, PAYE for individuals, PAYE for employers, VAT, Corporation Tax, tax credits and trusts, and you give the agent business name and address alongside your own details and reference numbers.
HMRC prefers agents to be authorised through its online services where that route exists, so 64-8 is aimed at situations where the digital authorisation cannot be used. The form is not a general power of attorney and it does not move responsibility: you remain legally responsible for your own tax returns, payments and the accuracy of what is filed in your name.
Who files 64-8?
- Individuals appointing an accountant or tax adviser to handle Self Assessment
- Employers authorising an agent to deal with HMRC on PAYE and employer matters
- Businesses giving an agent authority for VAT or Corporation Tax correspondence
- Trustees authorising an agent to deal with HMRC about a trust
How to fill out 64-8
- Give your own details first: name, address, National Insurance number, Unique Taxpayer Reference or employer reference as they apply to you.
- Enter the agent business name and address exactly as the agent gives it to you.
- Tick each tax the authority is to cover, and tick the box if you want your Self Assessment Statement of Account sent to your agent rather than to you.
- Read the declaration, then sign and date the form. HMRC will not accept an unsigned authority.
- Send only pages 1 and 2 to National Insurance Contributions and Employer Office, HM Revenue and Customs, BX9 1AN. Keep page 3 for your own records.
Quick fill 64-8 on this page
Prefer to see the form itself while you type? Open 64-8 in the editor to fill it on the actual pages, add a signature, and download.
Frequently asked questions
Does 64-8 let my agent pay my tax for me?
No. The authority covers correspondence and dealing with HMRC about the taxes you tick. Paying anything due stays your responsibility, and so does the accuracy of anything filed on your behalf.
Can I limit the authority to one issue?
Not on this form. Form 64-8 grants authority for the taxes you tick. If you want a narrower, one off authority, HMRC asks you to write to them instead setting out exactly what the agent may deal with.
How do I cancel an agent authorisation?
Write to HMRC to tell them the authority has ended, or ask your agent to remove the authorisation through their digital services. A new 64-8 for a different agent does not automatically cancel an older one for every tax.