The 64-8 form is a HMRC form that authorizes an individual or organization to act as a tax agent on behalf of a taxpayer. The form allows the agent to communicate with HM Revenue and Customs (HMRC) about the taxpayer's tax affairs, including submitting tax returns, receiving tax refunds, and dealing with any tax-related queries.

The 64-8 form can be used for a variety of tax purposes, including income tax, corporation tax, VAT, and PAYE. It is often used by accountants, tax advisers, and other professionals who provide tax services to clients.

To complete the 64-8 form, the taxpayer must provide their personal information, such as their name, address, and National Insurance number, as well as details of the agent who will be acting on their behalf. The form must then be signed and dated by both the taxpayer and the agent.

Once the form has been submitted to HMRC, the agent will be able to access the taxpayer's tax information and communicate with HMRC on their behalf. It is important to note that the agent must act in the best interests of the taxpayer and comply with all relevant rules and regulations.

Overall, the 64-8 form can be a useful tool for taxpayers who wish to authorize an agent to act on their behalf, as it allows for easier communication with HMRC and can help to ensure that tax affairs are managed effectively.