Change in SA authorisations

Agents who wish to register a client for self assessment have to use the correct registration form and send it to HMRC’s central agent authorisation team (CAAT) with form 64-8.

Until 31 March 2011 if a form 64-8 was received without the appropriate self assessment registration form CAAT issued a letter explaining that the 64-8 must be accompanied by the correct registration form. From 1 April 2011 CAAT will no longer send these letters.

If the 64-8 is submitted to HMRC before the client is registered for self assessment HMRC will not be able to set up and update the client's self assessment record to include the agent details meaning the agent will not be able to view the client on his or her online client list.

Once all appropriate forms for a client have been completed...