Summary
Currently, agents cannot see and do everything that their clients can. This creates unnecessary delays and increases the risk of error. HMRC should make it possible for agents to see and do everything that their clients can do.
From May 2026, agents who interact with HMRC on behalf of their clients will be required to register with HMRC and meet certain minimum standards. Given the seriousness of the consequences of non-compliance, it is essential that HMRC provides clear guidance well in advance of May 2026.
The current agent services account does not allow more than one agent to be authorised for VAT for the same client at any one time. In addition, the online services account for agents allows only one agent to be authorised for PAYE and one agent to be authorised for corporation tax for the same client at any one time. This creates practical difficulties where multiple agents act for the same client. HMRC should enable the authorisation of multiple agents for VAT, PAYE and corporation tax, with appropriate safeguards in place.
Detail
Agents need to see and do everything clients can
Agents act on behalf of clients to manage their tax affairs, yet they do not have access to all the same information and online services that clients can use themselves. This often creates unnecessary delays, increases costs and increases the risk of errors.
For example, clients can view their national insurance (NI) record and state pension summary through their personal tax account. This allows them to identify any gaps in their NI record and assess their eligibility to state pension. Agents are frequently asked by clients whether they have enough qualifying years for the state pension. However, agents are currently unable to view their clients’ NI records or state pension summaries online. This makes it difficult for agents to assess a client’s NI position and state pension entitlement. Providing agents with access to this information would help avoid unnecessary delays and reduce the risk of errors.
This is just one example of the issues caused by differences between what agents can see and do and what their clients can see and do. Where an agent has the appropriate authority, HMRC should allow agents to see and do everything that their clients can.
Agent registration
From May 2026, agents who interact with HMRC on behalf of clients will be required to register with HMRC and meet minimum standards. If these requirements are not met, agents could face significant penalties and sanctions, including having their registration suspended for up to 12 months. This would prevent agents from acting for clients during that period.
Given the seriousness of these obligations and the consequences of getting this wrong, it is essential that agents are given clear guidance and enough support to meet the new requirements. Agents need to fully understand what is expected of them and how to comply.
HMRC should provide clear and comprehensive guidance, including details of the registration process and requirements, well in advance of May 2026.
Multiple agents for more taxes
The current agent services account (ASA) does not allow more than one agent to be authorised for VAT for the same client at the same time. This causes difficulties where, for example, one agent is responsible for preparing and submitting VAT returns, while the client wishes to appoint a second agent to deal with a complex technical issue. In these situations, if the second agent obtains authorisation through the ASA, the existing agent’s authorisation is overridden. This can disrupt the client’s VAT compliance and create a risk that VAT returns are not submitted on time.
The current workaround is for the advisory-only agent to submit a paper 64-8 form and include a copy of this form with any correspondence sent to HMRC. Where a client is subject to a compliance check, Form COMP1 allows taxpayers to temporarily appoint a tax adviser to act for them during a compliance check. These processes are slow and can lead to delays, confusion and additional administrative work for both agents and HMRC.
In addition, the online services account for agents allows only one agent to be authorised for PAYE and one agent to be authorised for corporation tax for the same client at any one time. As above, Form Comp 1 allows taxpayers to temporarily appoint a tax adviser to act for them during a compliance check. However, there may be instances where taxpayers wish to have multiple agents acting for them, particularly where specialist tax advice is needed.
HMRC should make it possible for more than one agent to be authorised for each of VAT, PAYE and corporation tax. This would bring those taxes into line with existing services under Making Tax Digital (MTD) for Income Tax, which allow multiple agents to be authorised. This would better reflect how clients use professional advisers in practice and reduce the risk of delays and compliance failures.
Related links
What do agents want from HMRC’s online services? | AccountingWEB