In the interests of security, HMRC has recently introduced changes in the procedures for registering for self-assessment and the authorisation of agents.
Members in practice should be aware of these changes, particularly in the run-up to the 31 January self-assessment filing deadline.
The main changes may be summarised below:
Non-self-employed taxpayers who become liable to file a tax return under self-assessment were previously required to write to their local tax office when to register for self assessment. The procedure has now changed and they will now be able to register by:
In both instances, form 64-8 , should be sent to CAAT at Longbenton, unless it falls within one of the situations stated on the reverse of the form 64-8.
Self-employed taxpayers should register by:
In all instances, form 64-8, should be sent to CAAT at Longbenton. unless it falls within one of the situations stated on the reverse of the form 64-8, unless it falls within one of the situations stated on the reverse of the form 64-8.
All forms 64-8 submitted to CAAT in Longbenton MUST now contain either the National Insurance number or the UTR number. Forms containing neither number will be returned.