DMBM511915 - Customer contact and data security: contact with third parties: agents and accountants: recording the 64-8
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A 64-8 is received in your office
If a paper 64-8 (other than those exceptions shown below) is received in your office, with or without attached paperwork please
- note the receipt on the record - HoD system and IDMS (under permanent notes), note the name of the agent, the address of the agent, the date it was received and then any restrictions.
Then
- treat as priority mail and
- forward the 64-8 direct to the Central Agent Authorisation Team (CAAT) Longbenton, Newcastle -Upon-Tyne, NE98 1ZZ.
You should not send any associated paperwork as this will delay processing.
If a 64-8 is received by the CAAT they will process the agents details to any direct tax references quoted which will then be updated to IDMS. They do not set the signal on IDMS in TIS screen or make notes on IDMS.
Exceptions
At present the following exceptions (which are listed on the back of the 64-8 form) should continue to be processed by the appropriate HMRC office
- 64-8s solely for Corporation Tax affairs
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- 64-8 submitted by Personal Representatives in the case of deceased customers should continue to be processed by the local office.
- 64-8 is specifically requested by an HMRC office.
VAT and 64-8s
The Central Agent Authorisation Team at Longbenton is responsible for the processing of 64- 8 for agent authorisations. There are some exceptions (listed above) including VAT.
If any 64-8’s received mention VAT or a VRN they will only scan the document to EF and forward it to EF Tray GRIM648 or WOL648 if it has a VRN at time of scanning.The users of that EF tray will forward it to the PAKT team in PT Ops, who will index the case to show that VAT number or if they do not become VAT registered will change the document type and close the case.
The IDMS signal for 64-8 will not be ticked by this action. DMB can only tick the signal if there is a work item on IDMS. If you receive a next action W/I where DMTC have not been able to see the authorisation as no access to EF, you should check EF to confirm it is held then tick the 64-8 signal on IDMS for VAT.
If it is not obvious from DTR notes that the agent has a 64-8 authority DMTC, who have no access to EF, will ask the agent for their clients direct tax reference as a security check i.e. PAYE, CT. DMTC will then enter that HOD system to confirm that the 64-8 signal is there. If it is, they will deal with the case and wrap it as per their guidance. In addition they will send an e-mail to the VAT SPOC who will check EF for a 64-8 and where present, tick the signal on IDMS for the VAT work item.
Written authority (not 64-8)
If you receive authority in writing, but not on a 64-8, see DMBM511935.