With an intended objective of speeding up the handling of post, HMRC are changing the addresses shown on PAYE and Self-Assessment (SA) forms and letters sent to taxpayers to PO Boxes.

Because HMRC now has national computer systems for PAYE and SA, this allows HMRC to manage work nationally given that taxpayer records can be accessed from any location.

It is intended that this change will enable HMRC to provide a faster service to taxpayers who get in touch by mail. The change will be introduced in phases over the next year with the first phase beginning this month.

HMRC will clearly state the PO Box address on forms and letters issued to taxpayers however they will continue to use existing tax office names and addresses for those with more complex tax affairs.

For more information visit http://www.hmrc.gov.uk/paye/hmrc-address-changes.htm

HMRC are also changing the way they handle incoming mail with the intention that all incoming post in relation to taxpayer returns will be scanned in future.

HMRC are currently live testing all aspects of the centralised scanning process before the main roll out which will start in September. A single PO Box address will be used to identify mail that is part of the live test of the scanning process. Taxpayers and agents are reminded to use this address only when replying to HMRC when it is shown on the originating HMRC letter.

It will still be possible to post correspondence via recorded delivery and fax letters and documents. The fax number for mail that is part of this process will be shown on HMRC correspondence.

For more information visit http://www.hmrc.gov.uk/news/changes-incoming-mail-update.htm

The way that HMRC deals with Self-Assessment registrations and agent authorisations has also changed.

In December 2009, the Central Agent Authorisation Team (CAAT) stopped their informal practice that allowed tax agents and advisers to register a client for Self-Assessment using form 64-8 alone. Instead, agents were required to use the correct Self-Assessment registration form and send it to CAAT along with agent authorisation form 64-8.

Up until 31 March 2011, if a form 64-8 was received without the appropriate Self-Assessment registration form, CAAT issued a letter telling agents and their clients that the 64-8 must be accompanied by the correct registration form. From 1 April 2011, these letters are no longer issued.

Therefore if form 64-8 is submitted to HMRC before a client is registered for Self-Assessment, HMRC will not be able to set up and update a client's Self-Assessment record to include the agent details. This means it will not be possible to view a client on the agent's online client list.

In these circumstances the agent must do one of the following:

• complete a Self-Assessment registration form and a new form 64-8 so that HMRC can add the agents details;
• call the Self-Assessment Helpline or the Newly Self-Employed Helpline to register a client for Self-Assessment-if HMRC can verify details securely and has evidence that a client has authorised the agent, a further form 64-8 will not be required;

For more information go to: http://www.hmrc.gov.uk/news/changes-taa-reg-sa.htm