64-8 and Self-Assessment Registration

In the interests of security, HMRC has recently introduced changes in the procedures for registering for self-assessment and the authorisation of agents. 

Members in practice should be aware of these changes, particularly in the run-up to the 31 January self-assessment filing deadline.

The main changes may be summarised below:

Non-self-employed taxpayers

Non-self-employed taxpayers who become liable to file a tax return under self-assessment were previously required to write to their local tax office when to register for self assessment. The procedure has now changed and they will now be able to register by:

• ringing the Self Assessment Helpline on 0845 900 0444, or

• by completing form SA1 and submitting it to CAAT at Longbenton.

In both instances, form 64-8 , should be sent to CAAT at Longbenton, unless it falls within one of the situations stated on the reverse of the form 64-8.

Self-employed taxpayers

Self-employed taxpayers should register by:

• ringing the Self Assessment Helpline on 0845 915 4515;
• by completing a form, CWF1 and submitting it to CAAT at Longbenton; or
• completing form CWF1 online.

In all instances, form 64-8, should be sent to CAAT at Longbenton. unless it falls within one of the situations stated on the reverse of the form 64-8, unless it falls within one of the situations stated on the reverse of the form 64-8.  

National Insurance number and Unique Taxpayer Reference (UTR) number

All forms 64-8 submitted to CAAT in Longbenton MUST now contain either the National Insurance number or the UTR number. Forms containing neither number will be returned.