Advisers who need an agent authorisation for self assessment to be effective before 31 January should apply online by 16 January or post form 64-8 no later than 27 December, HMRC have directed.
Applications for self assessment registration ought to be posted on 20 December or earlier.
Estimated turnaround times (below) by the Revenue's central agent authorisation team (CAAT) are based on current work plans and transaction volume forecasts. They are durations after delivery that tax advisers should allow for authorisation/application to become effective.
Agents are asked by the taxman to avoid contacting the CAAT if their application is within a turnaround time, to prevent diverting resources away from processing.
Transaction | Form | Allow |
Online agent authorisation | n/a | Two weeks |
Paper agent authorisation where there is an existing record | 64-8 | Five weeks |
Self assessment registrations (including those accompanying form 64-8) | SA1, CWF1, SA400, SA401, SA402 or online equivalents | Six weeks |