64-8 Authorise a Tax Agent with HMRC (2025): Edit Online Free & Download PDF
Authorise a Tax Agent with HMRC: Authorising your agent (64-8)
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64-8 in short
Form 64-8 lets you authorise a paid agent, such as an accountant or tax adviser, to deal with HMRC for you. One form can cover Self Assessment, partnerships, trusts, individual PAYE, VAT, CIS, tax credits, Corporation Tax, employers' PAYE and the VAT DIY Housebuilder Scheme. gov.uk says to use it only if you cannot authorise the agent through an online service or your business tax account.
| Issued by | HM Revenue and Customs (HMRC) |
|---|---|
| Current version | 64-8 Authorising your agent HMRC 05/25 (checked 2026-10-25) |
| Who fills it in | The taxpayer: you for your own affairs, the secretary or another responsible officer for a company, the responsible partner for a partnership, or one or more trustees for a trust. Both claimants sign for a joint tax credits claim. |
| Who receives it | HM Revenue and Customs (HMRC). |
| Where to send it | Send pages 1 and 2 only to National Insurance Contributions and Employer Office, HM Revenue and Customs, BX9 1AN. Keep page 3. The form lists exceptions, for example a form solely for Corporation Tax goes to the office dealing with the company. |
| Official links | Official page · Official PDF |
What changed
The form was updated in June 2025 (printed HMRC 05/25). In 2026 gov.uk added that you must sign and date the form, that you should check all the online ways to authorise an agent first, and that the 64-8 is no longer accepted for limited authorisation. For a compliance check, gov.uk now points to form COMP1a.
How to fill out 64-8, line by line
| Page 1, left | Your authority and personal details Your name, your business, company or trust name if applicable, and the agent's business name. Then your address and phone, or the company's registered office. |
| Page 1, left | Signature and date You confirm the agent has agreed to act for you. gov.uk says you must sign and date the form. |
| Page 1, left | Agent's details The agent's address, phone, agent codes for Self Assessment and Corporation Tax, and a client reference. gov.uk says the SA agent code has 6 characters, for example 1111XX. |
| Page 1, right | Self Assessment, partnership, trust and individual PAYE Tick each one that applies and give your National Insurance number or UTR. Tick if your UTR has not been issued yet, or if you want your Statement of Account sent to the agent. |
| Page 2 | VAT and CIS VAT registration number, or tick if not registered yet. The form says it cannot authorise an agent for Making Tax Digital for VAT. For CIS, give the CIS and PAYE references and how the agent should get information. |
| Page 2 | Tax credits and Corporation Tax Your National Insurance number for tax credits, and the joint claimant's details and signature if it is a joint claim. For Corporation Tax, the company registration number and UTR. |
| Page 2 | Employers' PAYE and VAT DIY Housebuilder Only for employers running PAYE: the PAYE reference, agent Government Gateway identifier and PAYE agent ID. DIY Housebuilder needs your National Insurance number. |
Common mistakes to avoid
- Using the 64-8 when you could authorise the agent online. gov.uk says check the online options first.
- Not signing and dating the form.
- Writing outside the boxes, striking through unused boxes or adding extra text in fields. gov.uk lists all of these as things not to do.
- Giving the wrong agent code, for example a code in the wrong format for Self Assessment.
- Sending page 3. The form says send only pages 1 and 2.
- Expecting it to give online access for Making Tax Digital for VAT or trusts. The form and gov.uk say it does not.
- Using the 64-8 for limited authorisation. gov.uk says it is no longer accepted for that; write a letter instead.
Questions about 64-8
Do I have to use form 64-8?
No. gov.uk says there are online ways to authorise an agent for many tax services. Use the 64-8 only if you cannot use those.
Can I authorise a friend or relative with the 64-8?
gov.uk says the 64-8 guidance is for paid agents such as accountants. There is a different way to appoint a friend or relative.
Does my agent become responsible for my tax?
No. gov.uk says you are still legally responsible for your own tax. If your agent submits your return, you must check it first.
I have more than one agent. What do I do?
The form says to fill in a separate 64-8 for each agent, for example one for PAYE and another for Corporation Tax.
How do I remove an agent later?
gov.uk has guidance on changing or removing your tax agent's authorisation. The form also says it overrides any earlier authority given to HMRC.
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Sources
Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the HM Revenue and Customs or any government agency. This page is general information, not legal or tax advice.