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Authorising an agent, such as your accountant or tax advisor, to deal with HMRC for the Construction Industry Scheme (CIS) and PAYE on your behalf is usually handled online. If authorisation can’t be set up online, you can complete a paper FBI2 form and send this to HMRC.

Why do I need to use an FBI2?

Your tax adviser, accountant or agent must have your formal authorisation to be able to deal with HMRC on your behalf. If HMRC don’t receive your authorisation, they will not be able to discuss any information with the agent.

If you want an agent to deal with HMRC on your behalf regarding your PAYE as an employer, or CIS, you’ll need to confirm this authorisation to HMRC.

Agents usually set up an online approval process using HMRC Online Services. The FBI2 form is the paper-based version of part of this process. Rather than using an online approval process, you will complete the FBI2 paper form and send it to HMRC. This authorises your agent for CIS and PAYE.
cis returns service

Are an FBI2 and a 64-8 form the same?

The FBI2 and 64-8 form are not the same thing, though they do a similar job. The form FBI2 only authorises an agent to use the online service regarding your CIS and PAYE affairs. A 64-8 also gives permission for these, but can also be used to authorise them for other services, too. For instance, a 64-8 form will give permission for your agent to act on your behalf for VAT and Corporation Tax, amongst other things.

Talk to us if you would like us to handle your tax affairs on your behalf. Call 020 3355 4047 or use the live chat button to talk to an advisor, or get an instant quote for our online accountancy services.

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