64-8 or letter of agent authorsation

Poodle
Poodle Registered Posts: 711 Epic contributor 🐘
Hi

The following leter is contained within VAT notice700/1.

Does any one do this, if so in what circumstances?

Would you obtain this in addition to a 64-8?


10.5 Suggested wording for letter to authorise an agent or employee to act in VAT matters
“(Insert principal’s name) of (insert principal’s address) hereby appoints (insert name of UK agent or employee) of (insert address of UK agent or employee) to act as agent for the purpose of dealing with all their legal obligations in respect of Value Added Tax.

This letter authorises the above named agent to sign VAT return Forms 100 and any other document needed for the purpose of enabling the agent or employee to comply with the VAT obligations of the principal.

Signed (insert principal’s signature)

Date (insert date)”

Poodle

Comments

  • Monsoon
    Monsoon Registered Posts: 4,071 Beyond epic contributor 🧙‍♂️
    I've never had a problem with agent VAT authorisation using the new style 64-8s that allow you to specify for which taxes the client is authorising you.

    Perhaps the wording in the VAT notice was pre-new style 64-8?
  • Poodle
    Poodle Registered Posts: 711 Epic contributor 🐘
    I have to admit it was on one of those random searches that I found this when I was actually looking for some detailed information on artificial separation.

    You are right faerie9 regarding the letter being replaced by the 64-8 however I think that it is still required in situations surrounding the opting out of tax for land and property.

    Poodle
  • monkeypuzzle47
    monkeypuzzle47 Registered Posts: 134 Dedicated contributor 🦉
    register as an hmrc agent online for individual services, then you can authorise new clients via that, much quicker than filling out manual 648's, what a pain!
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