It is therefore important to contact us separately each year to inform us of the names and Unique Taxpayer References for individuals who have underpayments of tax on their Self Assessment record.
Agent ID/Code
The agent code shown on the 64-8 will determine the office that has on-line access to view Statements of Account through the online portal.
Extra security checks are required where a different agent code is used to file a Tax Return.
Using the correct agent code will remove the need to submit an R38 in [most] cases and as such reduce delays in issuing repayments to nominees.
64-8’s (Assignees without National Insurance numbers or UTRS)
In order to process a 64-8 we require the following information:
Employers name and PAYE reference. The date on which the assignment commenced. Full name, date of birth and address. The advisors name, reference number and telephone number. This will enable us to contact you if we need further information.
Submitting all of this information with the 64-8 will enable us to process the form without delay.
Please note that we only process 64-8’s for inbound assignees and they should be sent to the address below. Other forms 64-8 s are processed by the Central Agent Authorising Team. To avoid unnecessary delays please send the forms to the correct office.
The Expat Team in Personal Tax International
This team deals with the tax and National Insurance Contributions (NICs) of foreign employees who are either seconded to work in the UK or retain a relationship with a linked overseas employer while working here. If your client does not fit this criteria please contact the normal Contact Centre by using the ‘Agent priority line’ on 0300 200 3311.
Our Contact Details
Tel: 03000 533148
Fax: 03000 531121
Address:
HMRC Personal Tax International Operations S0733 PO Box 203 Bootle L69 9AP
UK signs Agreement for Automatic Information Exchange with Gibraltar
26 November 2013
The UK has published an Intergovernmental Agreement to Improve International Tax Compliance that was signed with Gibraltar on 21 November 2013.
CIPP Policy News Journal
16/04/2014, Page 275 of 519
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