Mandatory requirement for agents with clients seconded to work in the UK.
HMRC has made procedural changes to the submission of agent authorisation forms for clients who have been seconded to work in the UK.
If the individual has a full National Insurance number, the agent should submit a form 64-8 or SA1 using the online forms.
Any forms that have already been submitted to the expat team for secondees will be dealt with. However, any future receipts of the form 64-8 or SA1 that has a full National insurance number will be returned with a request for the agent to submit it online.