At a recent meeting with HMRC, the ATT along with members of other professional bodies, established a simple solution to a problem experienced by many in relation to paper forms 64-8. As a result, HMRC have issued this message concerning the stapling together of forms relating to the same individual/partners to avoid these becoming separated before processing. This simple solution to a problem experienced by many is worth noting.
HMRC update begins:
'An agent cannot be authorised to act for a client until a record has been created for that client - and this is of particular importance for SA. If an SA1 (or CWF1 or SA 400 or SA 402) is not processed by the time the 64-8 is actioned then there will be no SA record to authorise the agent for and the 64-8 will be put away. To overcome this the SA1, CWF1, SA 400 or SA 402 should be stapled to the 64-8 when it is submitted. A single staple in the top left hand corner will be sufficient. A specialist team within Centralised Agent Authorisation Team (CAAT) deal with these forms together so that your client is registered for SA and you are set up as their agent at the same time. If the forms are not stapled they are likely to become separated and there could be a problem with the 64-8.
In general we would prefer letters submitted to HMRC were not stapled, but in this case it will help the pages stay together and so allow them to be processed together, speeding up the process for you and your clients.'