HMRC have issued an urgent reminder regarding their fax service for 64-8 authorisation in exceptional circumstances.
The Revenue says it has received many requests for authorisation by fax, but adds that a 'significant number' of agents are not following the procedure described on the department's website.
To make correct use of the service, agents must:
- Call the Agent Dedicated Line for their client.
- Be prepared to fax a replacement 64-8 form, along with appropriate correspondence from HMRC to the client.
The taxmans asks that agents should use the service only to obtain urgent authorisation to act on behalf of a client.
The department has, however, received a high number of requests for unique taxpayer references (UTRs) using the fax process - which should not be exploited in such a manner.
There are separate arrangements for obtaining UTRs for the newly self-employed.