HMRC has confirmed to Chartered Accountants Ireland in a recent meeting that tax agents can still register clients for self-assessment (“SA”) using the online SA1 form even though HMRC has moved this behind the Government Gateway for security reasons.

The SA1 should be used to register individuals for SA in cases other than where a trade needs to be registered. Where a trade needs to be registered the register a self-employment or register a partner services should be used as needed.

HMRC is aware of ongoing delays in processing SA registrations including problems accessing the SA1 online form. According to a recent message from HMRC, the department is on track to have cleared all outstanding SA registration requests in December, in good time for the SA deadline at the end of January.

“Agents can use their agent credentials to complete the online SA1 on behalf of clients through their Government Gateway account, the turnaround for this service is 10 working days.”

HMRC has confirmed that agent credentials can be used to access the online SA1 form and submit a registration on behalf of a client. If agent credentials are used multi-factor authentication will not be required, despite the relevant guidance not making this clear.