As part of Agent update 115, HM Revenue and Customs (HMRC) have confirmed that they will now accept digital or electronic signatures on 64-8s, P87, Marriage Allowance (MA) claims and R40s.
Signatures signed on the screen of a digital device or displayed in a keyboard-typed font will now be accepted for P87, MA claims, R40 and 64-8s (standalone and those included on P87, R40 and MA claims).
To be valid, the taxpayer must have provided the signature themselves.
Electronic signatures are only accepted for these types of claims. All other claims and paper tax returns still require an original signature.
In some cases, HMRC may be legitimate reasons to doubt that the taxpayer has provided the signature themselves. In such cases, they will seek assurances from the agent or request further information about the processes that the agent uses.
If the taxpayer did not place the signature themselves then the document is invalid and will be rejected.
PAYadvice.UK 21/12/2023