An agent is an individual or organisation outside your charity who acts on your behalf, such as an accountant or lawyer. You don’t have to have an agent, but if you do, they can submit tax returns, prepare accounts or exchange information with HMRC on your behalf. There is a separate process for informing HMRC that you have appointed an agent using authorisation form 64-8. Form 64-8 is available on the GOV.UK website and you must send HMRC a completed form whenever you appoint a new agent. However there are specific situations where, in addition to the form 64-8 you must send a completed ChV1 regarding an agent if:
you appoint an agent as a nominee for your charity
they cease to act as a nominee
The only time it’s possible for an agent to be the ‘authorised official’ is if the agent is already a ‘manager’ of your charity. This would normally apply where the agent is a trustee or director of the charity. If an agent is not already a ‘manager’ then they can’t be the authorised official for your charity. You need to tell HMRC when an agent is appointed as your authorised official, or when they cease to be, on the ChV1. Don’t send your completed form 64-8 to the Central Authorisation Team, send it to:
Charities, Savings and International 2
HM Revenue and Customs
BX9 1BU