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1. Filing for clients and when to be authorised
If you are filing a return on behalf of a client and use third party software, you don’t need to send the taxman an authority to disclose on form 64-8 beforehand.
If you have all the necessary details you can submit it online. This doesn’t provide a receipt from HMRC, but most third-party packages provide confirmation that a return has been submitted.
If you need to do anything more complex, such as make changes to a client’s information or speak to HMRC on their behalf, you will need to be authorised by your client. This can be done using form 64-8, either on paper or online. Paper forms should be sent to the central agent authorisation team (CAAT) in Longbenton.
Where clients are already set up for SA, CAAT aims to update their records within 24 hours of receiving paper 64-8s. Note that it can take up to a further 72 hours for this to be updated on the SA portal for you to access all electronic services, although you’ll be able to discuss your clients’ affairs with the Revenue straightaway.
If you use the online authorisation system, a PIN will be sent to your client who will need to pass it on to you to activate the process and add the client to your list. The PIN should arrive from HMRC within seven days. Bearing this in mind, you should allow as much time as possible to be able to file on time for clients.
2. Make sure you have your clients’ details
To make things go as smoothly as possible, make sure you have all relevant details to hand, including your clients’ unique taxpayer reference (UTR) number and, where appropriate, National Insurance number.
In a small number of cases, a new client may not be able to provide you with their UTR. The taxman would normally disclose this in writing but may be able to do so more quickly for you to submit your client’s return by 31 January.
You should call one of the agent-dedicated lines, which will confirm what information it can provide and how. Clients can have their National Insurance number confirmed in writing by contacting the NI helpline on 0845 915 7006. It is open 8am to 5pm, Monday to Friday.
3. Need to file now?
HMRC expect to receive more than three-quarters of online returns submitted in January in the second half of the month. Get returns in early where possible to avoid the busiest period.
If your client hasn’t been sent a notice to file, the department won’t be expecting them to submit a return by 31 January, but payment of their liabilities will need to be made. Make sure they have registered for SA, and we will tell you the date by when they need to file.
4. 31 January is the deadline for paying, not just filing
As well as filing their tax return by 31 January, clients also need to pay any liabilities by this date. HMRC accept payment by direct debit, internet and telephone banking, debit and credit card over the internet bill-pay. (Note that credit cards involve a transaction fee.)
Clients can also pay using bank ciro via their bank or building society, or at the post office, by taking out a budget payment plan, or by using the pre-printed payslip provided by the Revenue and sending payment to HMRC, Bradford BD98 1YY.
If a client doesn’t yet have a UTR but wishes to make a payment for the 2008-09 tax year, you can download and complete form SA361. The words 'new customer' should be written in the SA reference box.
There is guidance on the form about where to send a cheque. HMRC will initially hold the payment in a suspense account. It will take some time to designate a UTR and allocate payment to the new customer account.
5. Stay secure
Keep your online credentials safe and make sure your computer security systems are up to date. If you notice unusual activity on your clients’ tax accounts, contact the online services helpdesk immediately: 0845 6055 999.
Be alert for phishing emails; HMRC does not send email notifications of tax rebates, nor do they request that you update your security certification. Do not divulge your online user ID and password to anyone; suspicious activity should be reported to HMRC immediately.
For more information, see here.
6. UTRs for partnerships
Partnerships and their members should use the official UTR when filing partnership returns; unlike last year, substitute UTRs must not be used.
The Revenue is aware of some issues around partnerships where a UTR is not available, in which case you should do the following:
- Individual return (SA100) – UK resident individuals with income from overseas partnerships (i.e. those not trading, managed or controlled in the UK) should enter their own UTR on the partnership page of the return.
- Partnership Return (SA800) – non-UK resident investors in investment partnerships should see the guidance previously issued.
- Partnership Return (SA800) – a paper return should be made where a partnership has not been able to obtain a UTR for a non-UK resident partner and cannot therefore file online.
In these circumstances, as long as a paper return is delivered on or before 31 January 2010, HMRC will accept that the taxpayer had a reasonable excuse for failing to file a paper return by the 31 October 2009 deadline. A reasonable excuse claim should accompany the return.
7. Help HMRC to help you
If you need to contact the department for advice, use the agent-dedicated lines, which are designed to answer agents’ technical queries. Experienced advisers have access to further support for more complex issues.
You can also do a lot online. For example, for clients in self-assessment, you can see clients’ statements, view their tax liabilities and the payments they've made, and make claims to reduce their payments on account.
If your query is more complex, you may find the answer on the HMRC website:
8. Keep an eye on the taxman’s website
The Revenue keeps its web pages updated with news that will affect your ability to file in time for 31 January. You can also sign up for Agent Update, the bi-monthly summary of news and developments.
9. Remember the new deadlines for reclaiming tax
If you have a self-assessment client who has a claim for the year 2004-2005, HMRC need it by 31 March 2010 - and a claim for the 2005-06 year must be made by 5 April 2010.
For further information, see here.
10. Have patience
The Revenue expects to receive around 3.5 million tax returns during the peak filing period, and the department will process most by the middle of February. All repayments will be subject to verification checks, and those selected for further manual review will take longer. The taxman aims to pay legitimate claims as quickly as possible.
If you experience problems submitting returns online, check to see if there is a known issue or a workaround on the service issues web page.
With regard to points 3 & 4 if the taxpayer has notified HMRC of chargeability by 5 October 2009 and a 2008/09 tax return was not issued until say, 1 January 2010 then in accordance with S59B(3) TMA 1970 tax is not payable until three months after the date the notice was issued ie 31 March 2009.
Anybody with me on this one!?