Advisers cannot set up client authorisations online for tax credits. Instead, the client must complete form 64-8 and send it to HMRC.
The department will continue to write to clients about claims, but will deal with advisers in writing or by telephone on specific matters. Where the claim is a joint one, both claimants must sign form 64-8.
Agent authorisation can be obtained for tax credits only where there is an existing claim or one is likely to be due.
For tax credits applications made within 12 months of form 64-8 being submitted, the adviser can have his or her authority applied to the client record by contacting the agent priority line. After that, a new form 64-8 will be needed.