HMRC have asked us to share the below update on changes to the 64-8 process.

“As an Agent you may have dealt with clients who have been seconded to work in the UK. We are writing to you to let you know about some procedural changes that 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 using the online forms.

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 the via the online iforms.

The web addresses below should be passed to anyone involved in this work:

• https://www.gov.uk/government/publications/tax-agents-and-advisers-authorising-your-agent-64-8
• https://www.gov.uk/government/publications/self-assessment-register-for-self-assessment-and-get-a-tax-return-sa1”

END OF HMRC UPDATE