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Client list research: an invitation to take part

14 September, 2026

HMRC’s Agent Services Account (ASA) does not allow agents to see a list of all of the clients for which they are authorised. This affects all services accessed through the ASA including Making Tax Digital (MTD) for income tax and VAT, the Trust Registration Service (TRS) and 60-day CGT reporting. 

Many members have expressed their frustration to us about the lack of a client list and the challenges this creates and we are pleased to report that HMRC are exploring with the professional bodies if this functionality could be introduced.

HMRC are now keen to engage directly with agents to understand more about their needs. Details of their request are set out below. 

If you would be interested in taking part in this initial phase of research, which will run to 25 September 2026, please contact [email protected] with an email you are happy to be shared with HMRC and details of the size of your firm.  

If you are not available in the next couple of weeks - but would be interested in taking part in further user research throughout the project - we would still like to hear from you, so please drop us a line with details of the size of your firm and when you might be available. 

HMRC request details: 

Client list research: an invitation to take part

HMRC is carrying out early-stage research into how agents keep track of the clients they are authorised to act for, and what would make that task easier.

We would like to hear how agents manage client authorisation information today, where difficulties arise, and what they need from HMRC services to support this. Nothing has been designed and no decisions have been made. What we learn will help shape what happens next.

What taking part involves

  • A one-hour online conversation with members of the research team.
  • Discussion about how your firm manages client authorisations and where difficulties arise.
  • No preparation is required and there are no right or wrong answers.
  • No requirement to share client data or sensitive information.
  • The option is there to skip questions or stop at any time.

Recording and privacy

Sessions are recorded for note-taking only. Findings are anonymised, and your name and firm will not appear in anything we publish. 

Who we would like to hear from

Agents of any size, from sole trader practitioners to large firms. We are particularly keen to hear from:

  • Larger firms where several people handle client work and interact with HMRC on behalf of clients;
  • Firms that work mainly using their own practice software to manage client information;
  • People who work with client authorisations day to day, including practice administrators and support staff. 

Why take part?

This is an opportunity to share your experience and influence HMRC's understanding of the problem while the work is still at an early stage. Your feedback will help us understand what agents need from a Client List, and what should be considered next.