CIPP Payroll: need to know 2018-2019

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Change to submission of forms 64-8 and SA1 29 June 2018

HMRC has provided an update about some procedural changes that have taken place where agents are submitting forms 64-8 or SA1.

As an Agent you may have dealt with clients who have been seconded to work in the UK. Some procedural changes 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 direct to the CAAT team at:

HMRC CAAT Benton Park View Longbenton Newcastle Upon Tyne NE98 1ZZ

You can use either the online forms or bespoke versions – both of which must be printed and sent direct to the CAAT team at the above address. You can also go through the agent’s portal when you have the customer’s UTR available, instead of using a form 64-8. 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 directly to CAAT.

These changes should result in a smoother processing of your clients records.

Further information Tax agents and advisers: authorising your agent (64-8) Register for Self Assessment

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The Chartered Institute of Payroll Professionals

Payroll: need to know

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