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From 31 March 2022, new clients will need to use a new form 64-8 to give the agent authorisation to deal directly with HMRC on their behalf. Existing clients do not need to re-authorise their current relationship.
The new form allows the client to state which tax regime they want the agent to access. It also includes new guidance on how to fill in the form correctly and what data they are agreeing to share with their agent.
The current 64-8 form will be phased out from autumn 2022 after which HMRC will accept only the new version of the form.
