If I recall correctly, it was never necessary in SPM to flip the images (outside of SPM) before using SPM.
The main change in orientation (really, "handedness") came in SPM2, if I recall correctly. In SPM99 and before, SPM would flip the images from radiological to neurological orientation at the warping step (if necessary---i.e., if the images started out radiological). In SPM2 and after, that's no longer true.
SPM8: What you do is set the "switch" in your SPM8 installation. I think it's the file
spm_flip_analyze_images.m
If your analyze images are radiological, you'd set
flip=1
If neurological
flip=0
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