Further to the introduction of the requirement for Trust or Company Service Providers (TCSPs) and Accounting Service Providers (ASPs) to register with HMRC, the following is now recommended:

Accounting Service Providers who have not yet registered should not send forms to HMRC at this time. HMRC will set a new application deadline of a minimum of four weeks from the date on which updated guidance is published

Trust or Company Service Providers who are a business address provider or a mail box supplier should submit the registration application to HMRC now, and include any applications for the fit and proper test. All other TCSPs should not send forms to HMRC yet. HMRC will set a new application deadline of a minimum of four weeks from the date on which updated guidance is published.

It is recommended that businesses should continue to check HMRC latest news page for updates. For full details see http://www.hmrc.gov.uk/mlr/latest-news.htm