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HMRC have urged advisers to staple together forms 64-8 relating to the same client, to prevent the documents becoming separated.
HMRC have urged advisers to staple together forms 64-8 relating to the same client, to prevent the documents becoming separated.
The department published a note stating, “An agent cannot be authorised to act for a client until a record has been created for that client and this is of particular importance for self assessment. If an SA1 (or CWF1 or SA 400 or SA 402) is not processed by the time the 64-8 is auctioned, then there will be no self assessment record to authorise the agent for and the 64-8 will be put away. To overcome this [possibility], the SA1, CWF1, SA 400 or SA 402 should be stapled to the 64-8 when it is submitted.”
The message added, “A single staple in the top left hand corner will be sufficient. A specialist team within Centralised Agent Authorisation Team deal with these forms together so that your client is registered for SA and you are set up as their agent at the same time. If the forms are not stapled, they are likely to become separated and there could be a problem with the 64-8.”
The Revenue went on to say it would prefer correspondence not to be stapled in most other cases.
