ICAEW.com works better with JavaScript enabled.


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.
Delayed to an unspecified date

HMRC was intending to remove the functionality that allowed agents to copy across existing VAT clients to their agent services account from October 2023. This has now been delayed to an unspecified date due to technical complexities. Agents are still encouraged to use the digital handshake process to authorise new VAT clients to prepare for the removal of this functionality in due course.

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. 

The Tax Faculty

ICAEW's Tax Faculty is 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.

More support on tax

ICAEW's Tax Faculty provides technical guidance and practical support on tax practice and policy. You can sign up to the Tax Faculty's free enewsletter (TAXwire) which provides weekly updates on developments in tax.

Sign up for TAXwireJoin the Tax Faculty

More from the Tax Faculty

Latest news
Making tax digital image

Stay up to date with the latest developments in tax by signing up to the Tax Faculty's weekly e-newsletter

Practical guidance

Comprehensive support for Tax practitioners each month from the Tax Faculty and expert contributors.

Technical support
Tax Faculty image

Expert advice from the Tax Faculty's technical managers on all the developments in tax policy and practice.

Open AddCPD icon

Add Verified CPD Activity

Introducing AddCPD, a new way to record your CPD activities!

Log in to start using the AddCPD tool. Available only to ICAEW members.

Add this page to your CPD activity

Step 1 of 3
Download recorded
Download not recorded

Please download the related document if you wish to add this activity to your record

What time are you claiming for this activity?
Mandatory fields

Add this page to your CPD activity

Step 2 of 3
Mandatory field

Add activity to my record

Step 3 of 3
Mandatory field

Activity added

An error has occurred
Please try again

If the problem persists please contact our helpline on +44 (0)1908 248 250