Working Together- Issue 2 Annex
64-8 - Annex
The Inland Revenue's very strict legal duty of confidentiality has meant that we have always required written authorisation from our customers before dealing with their agents. Customers normally provide this written authorisation by completing our standard mandate, form 64-8. But it is important to note that they are not required to use this form. They can provide written consent by letter if they wish. This letter would be accepted and dealt with as though it were a form 64-8. However, for both parties, form 64-8 has become the most simple and straightforward means of documenting the authorisation of agents because it clearly details what information can be disclosed and to whom.
In 1999, the Inland Revenue expanded to take on two major new areas of work. We were given statutory responsibility for National Insurance Contributions (NICs), statutory sick pay and statutory maternity pay, and as a consequence the Contributions Agency (CA) of the Department of Social Security (DSS) was transferred to the Revenue. CA is now the National Insurance Contributions Office (NICO). We were also given statutory responsibility for Working Families and Disabled Person's Tax Credits, and again as a consequence we took over the Family Credit and Disability Working Allowance Units of the DSS. These are now known as the Tax Credits Office (TCO).
The DSS position regarding customer confidentiality within NICO and TCO prior to their respective mergers with the Revenue meant that written authorisation from the customer was not always required before information could be disclosed to third parties. After NICO and TCO became part of the Revenue, they were brought within our legal duty of confidentiality, and this meant that written authorisation was required.
However, as a result of taking on these new areas of work, it became necessary to revise form 64-8. This was necessary because the old- style form only gave the Revenue our customers' authority to deal with their agents on taxation and Class 4 NICs matters. It did not provide any authority for dealing with agents in connection with new areas of Revenue work (e. g. National Minimum Wage, Tax Credits, NICs - other than Class 4).
The new form 64-8 authorises the Revenue to deal with our customers' agents on “any matters within the responsibility of the Inland Revenue” i.e. it is a “universal authority” which covers all the Revenue's existing (and future) work.
We have looked very carefully at the position regarding existing “old- style” forms 64-8 and have concluded that wholesale replacement of all “old- style” forms 64-8 is not necessary. To emphasise, it will therefore not be necessary for every customer to complete the new form 64-8.
However, since the old-style form 64-8 only authorises agents for taxation and Class 4 NICs matters a new form 64-8 will be required in the following circumstances:
- agents contact Revenue NICO or TCO or otherwise ask for information about NICs (other than Class 4) or tax credits, and they hold an old- style form 64-8 authority; or
- there is a change of agent or new agent appointed for the first time; or
- exceptionally, the agent's contact with the Revenue is being conducted without any formal written authorisation from our customer.
Only one new form 64-8 authorisation will be needed. We will ensure that within the Revenue the new 64-8 is shared with all parts of the Department as appropriate. The old version has been discontinued and must not be used.
You can obtain the new form from either:
- The Orderline by phone (and minicom) on 0845 9 000 404 or FAX on 0845 9 000 604 . This service is available from 8am to 10pm 7 days a week (excluding Christmas day). You can also contact the Orderline by Email at St Austell Orderline
- Any local Inland Revenue office details of which can be found in the Phone book under `Inland Revenue'.
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