As a result of a potential risk of identity fraud identified by HMRC in the area of completion of the agent authorisation form, Form 64-8, and registration for self assessment, changes have been introduced to the application process.

In order for HMRC to ensure that the individual who is being allocated to a specific agent is a legitimate customer, with effect from 1 December 2009 any forms 64-8 which are submitted without National Insurance Number or a Unique Taxpayer Reference (‘UTR’) will be returned to the agent for completion.

In addition, HMRC will no longer accept that ticking the ‘If the UTR not yet issued’ box on the Form 64-8 as a request to register for Self Assessment. In the future HMRC will insist on the completion of a form SA1 or CWF1 before creating a self assessment record. HMRC will action the authorisation request for other heads of duty but will require submission of the completed SA1 or CWF1 before issuing a UTR and completing the self assessment registration process.

Customers can have their National Insurance number confirmed in writing by contacting the National Insurance Helpline 00 44 (0)845 915 7006.