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HMRC Changes to 64-8 procedure in certain cases

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By HMRC

As an Agent you may have dealt with clients who have been seconded to work in the UK. We are writing to you to let you know about some procedural changes that have taken place within HMRC.

The principle changes are where the individual has a full National Insurance number, in these cases where you wish to submit a 64-8 or SA1 these should be submitted 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 (irrespective of being received via Shared Workspace or normal post) will be returned with a request for you to submit the via the online iforms.

I trust that you can appreciate the need to deal with all these forms in a consistent manner and these changes should result in a smoother processing of your clients records.

The web addresses below should be passed to anyone involved in this work.

https://www.gov.uk/government/publications/tax-agents-and-advisers-authorising-your-agent-64-8

https://www.gov.uk/government/publications/self-assessment-register-for-self-assessment-and-get-a-tax-return-sa1