Individual records: maintain individual details: agent details: non CESA agents
The Central Agent Authorisation Team (CAAT) deal with all requests from individuals who wish to appoint an agent to receive copies of PAYE correspondence sent to them by HMRC.
If you receive a form 64-8 (Authorising Your Agent) or written authority from the individual you must send the form or letter together with SEES stencil ‘Redirection of Post in HMRC’ to CAAT. We cannot record agent details on an individuals record unless we have a 64-8 or written authority.
In most circumstances you must not insert agent details on the PAYE Service as this will be done by CAAT who are based at Benton Park View, Newcastle.
There are however some circumstances where local offices should process forms 64-8 where there are certain types of post attached. This is where forms 64-8 or other written authority are received attached to
- Claims to repayments
- Tax returns
- Claims to reduce payments on account
- Post that would indicate the individual is deceased or incapacitated
And / or
- Post that has been redirected from another part of the business
Local offices should deal with the form 64-8 in conjunction with the item of post attached. For SA / PAYE linked cases you should refer to the SA Manual. Once the form 64-8 has been processed by the local office, you should send the form 64-8 to CAAT (under cover of SEES stencil ’Redirection of Post in HMRC’). CAAT will then update any other appropriate systems and will retain the forms. Please do not send photo copies of these forms. The originals must be sent to CAAT.
Other general post attachments
Where you receive form 64-8 with other general post (outside the items specified above) you should
- Detach the forms 64-8 from the item of post and send the 64-8 to CAAT on the day of receipt
- Retain the item of post. The receiving office must work the post
Under no circumstances should you send items of post to CAAT. If you can work the post without waiting for the 64-8 to be updated on the PAYE Service, then you should do so without delay. If you are unable to work the post in full because you are relying on the 64-8 details being updated on the PAYE Service, you will have to separately manage these items.
Note: Notifications of a ceased Agent should be sent to CAAT together with SEES form.
Exceptions not handled by CAAT
The notes on the back of the form 64-8 tell individuals and agents where to send the completed form 64-8. In most cases the forms should be sent to CAAT at Longbenton but there are some exceptions listed. If the form accompanies other correspondence or has been specifically requested by an HMRC office, the customer should send it back to that office. If the form is solely for Corporation Tax affairs, the customer should send it back to the HMRC office that deals with that company. If it is for a complex personal return or expatriate customer, the customer should send it to the appropriate CPR or Expat team. If it accompanies a VAT application, the customer should send it to the appropriate VAT Registration Unit.
Access to expatriate, CPR (complex personal return) and PD1 records is restricted for a number of reasons. CAAT cannot work these type of cases. In these circumstances the CAAT will forward any such forms they receive direct to the appropriate Expat or CPR team, or PD1 (South Wales Area). Forms received locally should similarly be sent to the appropriate office.
There is a Welsh version of the form 64-8. If you receive a Welsh version of the form send it to Porthmadog office to be processed. Porthmadog office will retain the form and send a copy to CAAT to advise when they have updated the PAYE Service. CAAT will update other systems as required.
Please treat forms 64-8 as priority post. No matter where the post and forms are received they must be date stamped when first received in the Department irrespective of where the customer has sent the item. You must use the original date of receipt when calculating turnaround times. As forms and post will be separated from each other all items must be date stamped individually.
Tax credits only form TC689
The Tax Credit Office has devised a simplified consent form TC689 which must not be confused with form 64-8. The TC689 is not to be used as an alternative to the form 64-8 as it is specifically for use by intermediaries acting on behalf of tax credit issues only, on a short term basis - up to 4 months.
Note: All completed forms TC689 must be returned to the address shown on the form - this is currently Tax Credit Office, Preston, PR1 4AT. They are not to be sent on to the CAAT at Longbenton as CAAT do not process these forms.
Faxed forms 64-8
A faxed (or photocopied) form 64-8 is not to be accepted where it is a new authorisation by a customer for a particular agent to act on his / her behalf. The form must contain the taxpayer’s original signature.
SA / PAYE linked cases
In cases where there is an SA / PAYE interest CAAT will record the agent information on SA which will flow to the PAYE Service.
The Agent summary screen will display the Self Assessment (SA) and PAYE agents linked to the individual. The SA agent will be denoted by the live SA link flag. Where the agent is an SA agent the details on the screen will be view only. You should refer to SAM105010 if amendments to an SA agent are required.
The agents will be displayed in date order with the agents with no end date at the top of the list.
To view the records in more detail use the Edit Record icon next to the agent details you want to view.
Note: Where an individual contacts HMRC to notify us that that there is a change in circumstances in their agent details, for example change of address, the individual should be advised to ask their agent to notify us directly.
Where you receive notification of a change of circumstances directly from an agent, you must send the original notification to
Central Agent Authorisation Team
Benton Park View
Newcastle upon Tyne
They will consider if they need to contact the agent to obtain a list of all PAYE clients so that all individual(s) records can be updated. Once details are received the Agent Maintainer will have the option of dealing with the amendments themselves or passing the list on to a PAYE team / individual with the appropriate PAYE access.
Data in some fields has been migrated from the COP record in the COP format. The first time any information on a screen containing these fields is changed and submitted, the PAYE Service validations are activated and an error message is produced. To proceed, amend the data in the appropriate fields to the format suggested in the error message.
If the existing Agent details held are incomplete, for example start date only shown, you must either update or delete the incomplete agent details held depending on whether current agent details are known. You will be unable to [Save] and exit the ‘Agent Details’ screen where incomplete details are held. Follow action guide tax40007 to correct the record.
Agent address details at Migration
When the address details held on COP are migrated to the PAYE Service the ‘Country’ field will default to ‘NOT SPECIFIED OR NOT USED’ and any entry in the postcode field will be removed. If in the course of your day to day work you take action on an individual’s record and the agent address details are incomplete you should follow action guide tax40007 to correct the record.
Agent address details
When using address search for an Agent, the address found will in some cases include the name of the agent in the first line of the address. When the address details are selected the agents name is shown in both the ‘Agent Name’ field and ‘Address Details’ field at line 1, this also transfers over to the Agent Summary screen.
If this problem occurs when you enter an agents address details on an individuals record you should either
Select the address, then
- Edit the address by deleting the agent name from line 1 of the address field and move all other entries up one line, then
- Save the address to the record
- Use the address details on the 64-8 to manually input the address details