HMRC changed the way it processed 64-8 and SA registrations in April. Up to the 31 March where a 64-8 was received without the appropriate SA registration form, letters were sent to agents and clients requesting the registration. From April the letters have not been sent and HMRC have issued the following advice:
“If you send form 64-8 to HMRC before your client is registered for Self Assessment, HMRC won't be able to set up and update your client's Self Assessment record to include your agent details. This means you won't be able to view your client on your online client list.
In these circumstances you must do one of the following:
How have you found the change in policy?
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