HMRC opens agent services account to overseas applicants
13 Feb 2019
HMRC has published guidance on how to apply for approval to get an agent services account for agent businesses based outside the UK, in an extension of its current functionality
13 Feb 2019
An agent services account is required for Making Tax Digital for VAT including signing up clients to the digital service and a new online process for authorising new VAT clients; making tax digital for income tax; and the trust registration service used to register trusts and estates.
Overseas agent businesses must apply to HMRC for approval before creating an agent services account, if they are based outside the UK, want to access new HMRC online services, and also want to use software to communicate directly with HMRC on behalf of clients.
Applicants are required to show their agent business complies with anti-money laundering supervision registration or similar regulations in the country in which they are based, and that the person applying is a director or senior officer of the business.
Applications can be made online via the government gateway, and the guidance provides details of the information which is required.
HMRC will respond within 28 days telling applicants whether or not their application has been approved, and what they need to do to set up their agent services account.
Report by Pat Sweet