Form 64-8 is HMRC’s paper form for letting an accountant or tax adviser deal with HMRC for you on the taxes you select. Online authorisation is usually quicker, but you still need the paper form when the digital route isn’t available.
This guide explains what the form covers, how to complete it, when a digital handshake is required instead, and what authority you still retain as the taxpayer.
What Does Form 64-8 Authorise?
A valid authority lets HMRC exchange information with your named agent, discuss relevant tax affairs, issue correspondence and deal with matters covered by the boxes you select. It can cover Self Assessment and individual PAYE, Corporation Tax, employer PAYE and certain other taxes.
For Construction Industry Scheme matters, you must state CIS specifically on the form or attach a separate letter. The authority does not automatically extend to every HMRC service.
Should You Authorise Online or Use the Paper Form?
HMRC says it is easiest to appoint an agent online. Your accountant may send a secure authorisation link, or you may approve them through your personal or business tax account.
Newer services, including Making Tax Digital for Income Tax, Making Tax Digital for VAT and Capital Gains Tax on UK property, use a digital handshake.
The paper 64-8 is used when authorisation cannot be completed online. Download the current form from GOV.UK’s Form 64-8 page; do not rely on an old saved copy.
What Information Do You Need Before Completing It?
- your full name and business, company or trust name where relevant
- your address, postcode, telephone number and signature
- the tax reference HMRC asks for, such as a UTR or National Insurance number
- your agent’s business name, address, telephone number and HMRC agent code
- clear selection of each tax you want the authority to cover
One form can cover several tax subjects for the same agent. If different agents handle different taxes, use a separate authority for each.
Where Do You Send a Paper Form 64-8?
Most completed forms go to the Central Agent Authorisation Team, National Insurance Contributions and Employer Office, HM Revenue and Customs, BX9 1AN, United Kingdom.
Exceptions include Corporation Tax-only authorities, charities, high-net-worth cases and forms HMRC has asked you to send to a named office. Check the current HMRC paper authorisation guidance before posting.
What Doesn’t Form 64-8 Do?
- It does not transfer your legal responsibility for accurate returns and payments.
- It does not let an agent use your Government Gateway credentials — never share them.
- It does not replace the digital handshake required by several newer services.
- It is not a power of attorney and does not let an adviser make every decision for you.
How Long Does HMRC Take to Process Form 64-8?
HMRC does not publish a guaranteed turnaround for paper 64-8 forms.
If a tax return, payroll filing or appeal deadline is close, do not assume the authority will be processed first. Online authorisation is normally the safer route where available.
How Do You Change or Remove Your Accountant?
A new authority normally replaces the previous authority for that tax.
You can also remove an agent through the relevant HMRC online account, or use HMRC’s alternative process for services that cannot be changed online. Read the current change or remove an agent guidance.
How Can R&R Help?
We can identify the correct authorisation route, make sure the right taxes are covered and help you avoid delays caused by missing references. Our business tax accountants and Self Assessment service support sole traders, companies and landlords throughout Lancashire.
Businesses near our Blackburn office can also work with our accountants in Accrington or accountants in Burnley.
What Form 64-8 Mistakes Should You Avoid?
Most delays are caused by incomplete or inconsistent details rather than complicated tax rules.
The name and address should match HMRC’s records, reference numbers should be copied carefully, and every required tax box should be selected. The taxpayer, not the adviser, must sign and date the authority.
Do not use a general authority when the service needs a digital handshake. For example, Making Tax Digital for Income Tax has its own authorisation process.
If your accountant needs to handle both established taxes and a newer digital service, you may need more than one authorisation step.
What Happens After Authorisation?
Once HMRC records the authority, your accountant can communicate with HMRC about the covered matters and access information available through the relevant agent service.
You should still keep copies of returns, payment confirmations and important correspondence. Authorisation helps an adviser act; it does not remove your need to review and approve the information submitted in your name.
If you receive a suspicious request for a Government Gateway password, stop. A genuine professional adviser uses their own agent account and HMRC’s formal authorisation process. Your personal sign-in details should never be shared.
What Should You Check Before Sending Form 64-8?
- Download the current form from GOV.UK.
- Confirm whether your tax service accepts paper authority.
- Use details that match HMRC’s records.
- Include the correct UTR, National Insurance number or company reference.
- Specify CIS separately where required.
- Sign, date and keep a copy.
- Do not wait until a filing deadline to begin authorisation.
Frequently Asked Questions
What is a Form 64-8?
Form 64-8 authorises HMRC to exchange information with and deal with a named tax agent on your behalf for the tax matters selected on the form.
Can I authorise my accountant online instead?
Yes. HMRC says online authorisation is usually easiest. Some newer services, including Making Tax Digital for Income Tax and VAT, require a digital authorisation link rather than a paper 64-8.
How long does HMRC take to process Form 64-8?
HMRC does not publish a guaranteed processing time for paper Form 64-8. Online authorisation is generally the quicker route, so allow extra time if a deadline is approaching.
Does Form 64-8 cover CIS?
CIS authority must be stated specifically on Form 64-8 or in an accompanying letter. It should not be assumed from a general tax authorisation.
How do I cancel an agent authorisation?
You can remove an agent through the relevant HMRC online account or follow HMRC’s written or telephone process. A new authority normally replaces the earlier one for the same tax.
The Bottom Line
Form 64-8 still matters in 2026/27, but it is no longer the first choice for most taxes. Authorise online where you can, use the paper form where you can’t, and make sure every tax you need is covered, with CIS stated separately.
If you’d like help choosing the right route, contact R&R Chartered Certified Accountants for a free consultation.
Tax figures checked by Rehan Razzaq FCCA on 8 October 2026 for the 2026/27 tax year.
This article is general guidance for UK employers and taxpayers and does not constitute personal tax, payroll or legal advice. Rules and individual circumstances vary — confirm your position before acting.
WRITTEN BY
Rehan Razzaq, FCCA
Founder, R&R Chartered Certified Accountants
ACCA Chartered Certified and Xero Certified Advisor, helping Blackburn businesses with accounts, tax and payroll since 2021.
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