Guidance on HMRC website seems to indicate that I can't register my client as S/Empl until I am their authorised Agent. I can't apply to be their authorised Agent online as they don't have a UTR, and the 64-8 process takes ages! When I log into my Agent account, it gives me the option to register a client as S/Emp, but it has me input my Agent details. I've done this and submitted it for a client. Will HMRC act on this request and set the client up as S/Emp, thus issuing the UTR to client? Or will they refuse to action it because I am not the authorised Agent?