Filing personal self-assessment returns online
In previous years I filed several returns where we did not hold a 64-8.
There is a FAQ on HMRC's website suggesting you do now need to be authorised as an agent:
"As an agent, can I send tax returns online for my clients?
Yes, but you'll need to be authorised to act on their behalf. "
So seems like the situation is different this year?


depends on which software you use but the answer is basically ye