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Agent authorisations

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HMRC has published new guidance for advisers on how to register as an agent with HMRC, how to change or remove agent authorisations and how to give staff access to HMRC online services for agents. The guidance covers the following:

  • Registering as an agent: the HMRC agent services account can be used to register and get authorisation for making tax digital (MTD) for income tax and MTD for VAT, managing CGT on UK property, and managing a trust or estate. Guidance for clients on how to authorise an agent, or make changes to an existing authorisation, has been moved to a separate dedicated page.
  • Managing client details online: agents can use their agent services account and HMRC’s online services for agents to make changes to various services including self-assessment, corporation tax, construction industry scheme, employment-related securities for employers and notification of vehicle arrivals. Agents can also call the agent dedicated line to make changes relating to VAT and VAT EU refunds, PAYE and self-assessment, to inform HMRC that they no longer act for a client and to update key client details.
  • Giving staff access to HMRC online tax agent accounts: agents can give their staff access to their HMRC online services for agents account and agent services account to help manage client lists and spread work across their organisation. HMRC’s services for tax agents page brings together guidance on agent online services across different practice areas.

HMRC has also revised its guidance for clients on how to authorise an agent and how to update existing authorisation details, including how businesses can remove an agent for MTD for income tax or MTD for VAT using their business tax account.

Issue: 1540
Categories: News
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