Customer contact and data security: contact with third parties: agents and accountants: what to do if no 64-8 is on the record
If you cannot find any evidence on IDMS (as the parent system) of the 64-8 then you should check the head of duty system relevant to the tax the agent is calling in respect of to see if you can find evidence of the 64-8. If you are still unable to find anything you should advise the caller that:
- you are unable to find the suitable authority for them
- they should submit a 64-8 either on line or in paper form to the CAAT team (see DMBM511910).
Agent says they have already submitted a 64-8
If an agent states that they act for an existing customer but the 64-8 details are not on the record, a faxed copy of form 64-8 can be accepted if supported by either:
- copies of previous correspondence between the agent and HMRC about the customers affairs
- notes on the customer’s records (e-notes on IDMS, SA, EF,COTAX etc.) clearly indicating that a 64-8 has already been received.
Once you have received the fax you are permitted to continue with the conversation. You should update IDMS with all the details you have received for future reference.
You should contact the CAAT afterwards who should be able to locate the 64-8 if it was originally sent to them as all forms are scanned and can update all records.
Things to note about agent/accountant authority
Even if the notes say we have previously dealt with this agent and discussed the record with them, unless you can find authority or receive proof of that authority, then you should not proceed. Previous notes are not sufficient evidence because it could be that the customer has since withdrawn the authority (unless accompanied by a copy of the 64-8, see above) and therefore each time an agent contacts you they must be verified.
If you learn an agent is no longer acting then you should ask the customer to write in and send the correspondence to the CAAT.
If an agent or other person was acting on behalf of a deceased customer prior to their death, through a power of attorney or consent (such as a form 64-8) for example, you may no longer disclose confidential information to these third parties. If the personal representatives wish these third parties to continue to act they must provide a fresh consent. For guidance on third party deceased cases, see DMBM510450.