The ICAEW Tax Faculty has obtained clarification from HMRC on the availability of agent and business access to digital VAT services after a business has signed up to Making Tax Digital (MTD) for VAT. Copy your VAT certificate first!.

The ICAEW say that the availability of services that were previously available to businesses through their HMRC business tax account (BTA), and to agents through their HMRC online VAT agent portal has generated a number of queries from members (see also Nichola's MTD sign up blog with our subscriber/reader comments on these very issues).

The ICAEW report as follows:

The position can be summarised as follows:

Service 

Business Access 

Agent access 

File a VAT 100 return 

Commercial software only 

Commercial software only 

View next payment due 

Commercial software and BTA 

Commercial software only  

View next return due 

Commercial software and BTA 

Commercial software only 

View payment history 

Commercial software and BTA 

Commercial software only 

View submitted returns 

Commercial software and BTA 

Commercial software only 

Change business name 

Business Tax Account 

Agent services account (ASA) manage client details service 

Change of principal place of business 

Business Tax Account 

ASA manage client details service 

Change VAT stagger group 

Business Tax Account 

ASA manage client details service 

Change bank details for repayments 

Business Tax Account 

Service not available to agents 

Change email address 

Business Tax Account 

Service not available to agents 

Deregister for VAT (top 2 reasons) 

Business Tax Account 

ASA manage client details service 

Set up or change a direct debit mandate 

Business Tax Account 

Service not available to agents 

View VAT registration certificate 

Service in development 

Service in development 

 

Key points to note:

  • HMRC will not be providing agents with online access to allow them to change a client’s email address or bank details for payment by direct debit or repayments. This decision has been taken on the advice of HMRC’s security team.
  • VAT registration certificates cannot currently be viewed online either by businesses or agents. HMRC is working to resolve this issue and the target date is August 2019. In the meantime it is recommended that a copy of the VAT registration certificate is printed before a business signs up to MTD for VAT. Copies of VAT registration certificates are available on request from the HMRC VAT helpline.

Agents have mentioned an issue with not being able to be logged in to both their agent portal and their agent services account at the same time. The suggested workaround is to use a different browser for each.

Sources

ICAEW Tax Faculty

Nichola's Making Tax Digital for VAT: trying to sign up blog

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