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Agent authorisation for VAT is changing


Published: 06 Sep 2023 Update History

HMRC will remove the functionality that allows agent authorisations for VAT to be copied across to the agent services account. VAT authorisations already copied across are unaffected. It will still be possible to copy authorisations for MTD ITSA.

From October 2023, HMRC will be removing the functionality to copy across agent authorisation for VAT from the online services for agents account to the agent services account (ASA).  

After this change, the only way for agents to become authorised and gain access to digital services for VAT will be to use the authorisation service available in the ASA. This involves sending a link to the client that they need to accept.  

If clients are unable to receive or complete the authorisation digitally, they should phone HMRC and ask to be transferred to HMRC’s extra support team, who can complete the authorisation. The agent needs to generate the link so that HMRC can complete the process on behalf of the client. 

Paper authorisation form 64-8 does include a VAT section, but the paper form does not give access to digital services. This was the case prior to the introduction of MTD VAT. The ASA authorisation service covers digital services, phone, and post. 

Agents should ensure that their existing VAT authorisations are copied across to their ASA as soon as possible. If a firm has more than one online services for agents account (with a separate government gateway ID) the process needs to be completed once for each account. 

The ASA authorisation service should be used for all new VAT clients. 

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