HMRC have announced that they will be changing the functionality for agent authorisation for VAT. The change will impact copying across authorisations and will have effect from October 2023.

  • From October 2023, it will no longer be possible to copy across agent authorisations for VAT from the online services for agents account to the Agent Services Account (ASA). The change was published in the Agent Update for August.
  • Going forward, the authorisation service accessed through the ASA will have to be used for new agent authorisations where digital services are required.
  • Existing authorisations already copied across will be unaffected.
  • Form 64-8 does allow VAT authorisation but will not give access to digital services. This means that it does not extend to Making Tax Digital.
  • It is advised that all existing authorisations are copied across before the change but the ASA should be used for all future authorisations.
  • The functionality to copy across authorisation will remain in place for Income Tax Self Assessment customers.

Useful guides on this topic

New form 64-8 for tax agent authorisation
HMRC has updated form 64-8. Agents are advised to use the new form from 31 March 2022 onwards. Form 64-8 is the form used to authorise a tax agent to act on your behalf.

Setting up as a tax agent
What do you need to consider when setting up as a tax agent? What are the steps? How do you register with HMRC?


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