This alert serves as a reminder regarding the proper procedure for authorising agents to manage tax affairs on behalf of insolvent entities.
It has come to R3’s attention that HMRC Corporation Tax teams are experiencing an increase in requests from Insolvency Practitioners (IPs) to retain the pre-insolvency agent for correspondence, particularly within initial and introductory letters.
While IPs are permitted to authorise pre-insolvency agents to continue handling company tax matters (for both pre- and post-liquidation appointments), it is essential to adhere to the correct authorisation process.
Authorisation must be formally submitted to HMRC via one of the following methods:
(1) Signed 64-8 form: A physical form with original signatures.
(2) Online portal: Submission through HMRC’s online services.
Please note that stating the authorisation within a letter is not sufficient to formally appoint an agent.
Detailed guidance on completing and filing form 64-8 can be found on the GOV.UK website: Authorising an agent to deal with your tax affairs – GOV.UK
HMRC Corporation Tax teams will be monitoring the rate of authorisation requests received without the proper 64-8 form submission.
Thank you for your co-operation.