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HMRC internal manual

Self Assessment Manual

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HM Revenue & Customs
Updated
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Records: maintain taxpayer record: maintain agent for taxpayer

If an SA taxpayer has advised you that an agent has been appointed to act, you or in the majority of cases, the Central Agent Authorisation Team (CAAT), Longbenton will have entered the details on the taxpayer record. Rather than enter the agent’s name, address and telephone number, only the national agent code will have been entered.

Only one agent code can be held on a taxpayer’s record at any one time.

For more information see subject ‘Set Up Agent For Taxpayer’ in section ‘Set Up Taxpayer Record’ (SAM100200).

Some accountancy partnerships may convert to a Limited Liability Partnership, the 64-8 forms held will continue to be valid and a new 64-8 form will not be required. This applies to both agents acting for a Limited Liability Partnership and Limited Liability Partnerships who are agents.

Where, under the exceptions listed at SAM100200, you need to amend the taxpayer record, you should decide, from the list of functions, which computer functions to use.

Amending the taxpayer’s agent details

You can amend the following details by using function AMEND TAXPAYER’S AGENT DETAILS.

  • The client’s reference, notified by the agent
  • The 64-8 signal indicating that notices of liabilities should be issued to the agent. This authority is normally given on form 64-8, but may be contained in a letter signed by the taxpayer
  • Authority held for taxpayer statement to agent

In addition you can indicate whether the agent has ceased to act for this taxpayer.

When an SA record is made dormant because it no longer meets the SA criteria, changes to the agent details should be made on the dormant SA record as they will then flow to the PAYE record.

Form 64-8

The form 64-8 provides for the taxpayer to indicate that the agent, rather than the taxpayer, should be sent a paper copy of the statement. With few exceptions, forms 64-8 are dealt with by CAAT, Longbenton, see SAM100200.

Online 64-8 authority

An agent who is registered on the Government Gateway can set up authorities for Individuals, Trusts and Partnerships. For Individual taxpayers the authorisations will also cover National Insurance and if they are existing claimants, Tax Credits.

The online 64-8 authority process is fully automated as follows

  • An agent submits an authorisation request for a client
  • A ‘confirmation code’ is forwarded to the client, if they are happy for the agent to be authorised to act for them, they pass the code to the agent
  • The agent uses the ‘confirmation code’ to complete the authorisation process. The code will expire if not submitted within 28 days
  • Where necessary existing agent details will be overwritten with the new details when a successful authorisation is made
  • The 64-8 signal is set

An agent can also request the removal of authorisation and the 64-8 signal will be removed automatically.

Note: Where a form 64-8 is submitted online an automatic SA Note will be made (‘Agent details updated. Agent code xxxxx form 64-8 received Y’).

Change to agent’s name and address details

If an agent’s name, address or telephone number changes, send details and a copy of any correspondence to the Agent Maintainer team in CAAT at Longbenton who will arrange for the national agents’ list to be updated.

I File Agent Authorisation signal

The I File Agent Authorisation signal in the Agent details screen will indicate that the taxpayer’s agent can send in their tax return by the Internet.

The signal will be set automatically in the following circumstances

  • The agent is registered on the Government Gateway

And either

  • A client, who is registered on the Government Gateway as an individual, adds authority on line for his agent to use Internet services for Self Assessment on his behalf

Or

  • A client has given paper authority for an agent to act and the 64-8 signal on the SA record is set to ‘Y’

You will be able to see the signal but you cannot amend it.

Note: The online addition of an agent in the Government Gateway only enables the agent to send in that client’s tax return by the Internet. It is not sufficient authority for the agent to act generally. A separate authority for this must be given. Normally on form 64-8 or a letter of authority signed by the taxpayer.

Authorisation online

When the taxpayer authorises an agent online, the system will check the national agent code (IR Agent ID) of the agent authorised on line with the information held on the SA record and

  • If the agent details are already held on the SA record and the agent codes match, the I File Agent Authorisation signal will be set
  • If there are no agent details on the current SA record the system will automatically add the I File Agent Authorisation signal and the agent details but not the 64-8 signal. You will not receive any notification of this but you may become aware of it in your day to day work
  • If agent details are already held on the SA record but, exceptionally, the agent codes do not match, a printout will be sent to the responsible office and the SA record will not be updated (See subject I FILERS EXCEPTION PRINTOUT (SAM101130) in this section)