I have noticed that some of our payroll clients haven't signed a 64-8 form for PAYE. We are authorised for online services but what will happen at year end? Will I need to ensure they have all signed a 64-8?
If you have access to their PAYE online through HMRC then you must be authorised! HMRC won't allow the access until they have the authorisation as far as I know. So although you don't have the signed form I would say that doesn't matter as all your submissions will be done online anyway
From a software technical point of view any PAYE Online account can use 3rd party software to file for any company, as long as they know that company's PAYE ref. Whether or not you are entitled to file is a different matter but HMRC never rejects 3rd party software filings on an "entitlement" basis.
This whole area is a kind of hole in HMRC's security, since anyone could accidentally (or maliciously) file a P35/P14 set for eg M&S if they happen to know M&S's PAYE ref. From next April the hole is being partially closed, since you also need to know the accounts office reference to file RTI, and these are much harder to get hold of for companies that you have no relationship with.
But without the 64/8 you presumably can't see any client details by logging into the HMRC manually.
