Multifactor authentication is already in place for most HMRC online services and will now be extended to all government gateway accounts other than those used by agents. ICAEW’s Tax Faculty explains what is changing.
All government gateway accounts held by individuals and most of those used by businesses already have multifactor authentication (MFA) in place. From 15 June 2021 HMRC is gradually extending MFA to all business accounts.
MFA does not apply to agent accounts and HMRC has assured the Tax Faculty that this will remain the case. MFA access codes can be received by text, voice call or authenticator app.
HMRC’s guidance explains that the businesses most likely to be impacted are those that delegate authority to different employees or who use access control software.
HMRC’s blog for tax agents explains that additional identity verification steps are to be added to HMRC’s structured email (KANA) forms and to online tax registration services (such as registering online a self-employment, as an employer or for VAT).
Services available through structured email (KANA) forms include:
- Register for self assessment (SA1)
- Register a self-employment (CWF1)
- Update personal details
- Update a tax code
- Notify a cessation of trade
- Apply for a certificate of residence
HMRC has confirmed to the faculty that the additional identity verification steps will not be required when these forms are filed using agent credentials.
Anyone who encounters a problem when setting up MFA should use the ‘Get help’ link in the online service they are using. Those who have MFA but need to reset it should contact HMRC’s Online Services Helpdesk.
This guidance is created by the Tax Faculty, recognised internationally as a leading authority and source of expertise on taxation. The Faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.