HMRC provide an update on 2 Step Verification.
"As you may be aware, a small number of agents who were registered for 2 Step Verification (2SV) were recently unable to access HMRC online services.
2SV is currently deployed as an extra layer of protection for individuals and some small businesses and, at the moment, is not designed for use by agents accessing services on behalf of their clients.
From Tuesday 15 November, to help ensure no other agents encounter these difficulties, HMRC will remove 2SV if it was set up by agents on their Government Gateway account to access services on behalf of their clients.
For the time being, we’re also putting in place a measure so that agents won’t be able to sign up for services that require 2SV using the login details they have to access services on their clients behalf.
As an agent, you don’t need to take any action. We will continue to keep you updated on the plans to roll out 2SV to agents as they develop through; professional bodies, agent forums, agent emails, Agent Update and the Tax Agent Blog."