Registration / Process Issues: No UTR & No Agent

07/05/2019 06:51:30
I have a new client who needs to complete a Self-Assessment Return for 2019/20. This is because she will shortly start to receive material rental income from letting out her main / only UK property.

The lady is in her early 70’s, not particularly IT literate and is now abroad until August.

She has never submitted a Self-Assessment Return before and therefore does not have a UTR. She has never used an accountant before. She wants me to handle all her tax affairs as her Agent. She spends approximately half the year in an EU country and is currently abroad. As indicated above, she now does not have a permanent UK address as her main property is about to be let. In the future when back in the UK, she plans to stay with her sister at her sisters UK address.

Guidance please on the following:

1. Register for Self-Assessment: She wants me to register her for Self-Assessment in my capacity as her Agent. Can I do this?
2. Agent Authorisation: I cannot yet request Agent Authorisation due to 1. above.

It appears as if I’m in a ‘chicken and egg’ situation.

Please advise the best way to proceed.

Many thanks.
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Re:Registration / Process Issues: No UTR & No Agent

07/05/2019 12:07:57

Thanks for your questions.

1. Your client can register for Self Assessment at this page in gov.uk: Register for and file your Self Assessment tax return . This registration would need to be done by 5th October 2019.

2. Where you wish to act as an agent you will need to send in a 64-8 mandate form: Tax agents and advisers: authorising your agent. You would be able to register the 64-8 using her National Insurance number in the first instance.

I hope this helps.

Registration / Process Issues: No UTR & No Agent

07/05/2019 14:02:51
64-8 forms need to be signed by a client!