I am looking at taking over a practice, so same premises, staff, etc. The two partners are retiring and only the practice name will change, so do i need a new 64-8 for every client or can i simply advise HMCR of the new practice name, as there will be no common partners before and after i'm anticipating new 64-8 will be needed but would appreciate any clarification.
Thanks
Rob
ROB
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64-8
may be an ideal time to get 64-8 updated for all clients bearing in mind the tightening procedures of HMRC and they all are on one form now - we are thinking about moving and are thinking about doing this as an exercise just a thought