Agent authorisation: guidance

Andrew Goodall

HMRC has published guidance to help tax agents ensure that forms sent to its Central Agent Authorisation Team (CAAT) are processed as quickly as possible. HMRC asks agents to:

use the latest version of a form;
complete the form in full;
print the on-screen form and ensure that the client signs it before sending it to CAAT;
request an agent code for self assessment or corporation tax if necessary;
indicate on a form 64-8 where appropriate that a UTR has not been issued;
staple and send together forms 64-8 and CWF1/SA1 where both are required;
for partnership self assessment registrations ensure that each partner completes their own CWF1;
request a partnership UTR when submitting form CWF1 if the UTR will be required before a notice to file a tax return is issued; and
set up authorisations to use the PAYE for Employers online service through the...

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HMRC has published guidance to help tax agents ensure that forms sent to its Central Agent Authorisation Team (CAAT) are processed as quickly as possible. HMRC asks agents to:

use the latest version of a form;
complete the form in full;
print the on-screen form and ensure that the client signs it before sending it to CAAT;
request an agent code for self assessment or corporation tax if necessary;
indicate on a form 64-8 where appropriate that a UTR has not been issued;
staple and send together forms 64-8 and CWF1/SA1 where both are required;
for partnership self assessment registrations ensure that each partner completes their own CWF1;
request a partnership UTR when submitting form CWF1 if the UTR will be required before a notice to file a tax return is issued; and
set up authorisations to use the PAYE for Employers online service through the...