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Self assessment: tax agent authorisation

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HMRC’s Central Agent Authorisation Team is no longer sending reminder letters to tax agents who have filed a form 64-8 without a self-assessment registration form. ‘It’s important that all forms are sent to HMRC at the same time,’ the department said in a note published on 19 April.

The note sets out what happens if HMRC receive form 64-8 before a client is registered for self assessment.

‘In our view, this is not very helpful to agents, who are not aware of HMRC’s processes and will only find out by default that the authorisation has not been processed when they are not able to view the client records online,’ the ICAEW Tax Faculty said.