Who needs an authority to act for a taxpayer

I’m amazed! A client has been in touch with me because they are having difficulties getting H M Revenue & Customs (HMRC) to allow them to change their bank details. HMRC say the person calling can’t do it because they don’t have an authorisation. They are demanding that they complete an agent’s authorisation form, known as a Form 64-8. But the person calling isn’t an agent. They’re an employee!

It seems to me to be madness for HMRC to be refusing to accept information from an employee, but will accept the same information from their VAT adviser who has a 64-8. That 64-8 just happens to have been signed by the person they won’t talk to, so is it valid?

The purpose of the 64-8, as indicated by HMRC on the form, is to allow them to exchange and disclose information about the taxpayer with their agent on matters that are the responsibility of HMRC.

What HMRC appear to want is for the 64-8 to be submitted for the employee, but that will remove the current VAT adviser’s authority to act, which means that they will no longer be authorised to deal with HMRC. Need I go on? No? You get the point…

I know that HMRC are concerned that this sort of thing is happening and are looking for as many examples as they can find. If you would like to tell your story to HMRC, I’ll be happy to add it to the many that I have already collected and pass it on to HMRC – use the comments facility. Let’s hope that they resolve the issue quickly.

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