The lack of a client list in the ASA has been a frustration for agents for some time, particularly as the facility is available in the online services for agents (OSA) account. However, the issue has come under renewed focus with the introduction of Making Tax Digital (MTD) for income tax.
MTDtalk
ICAEW Tax Faculty staff are in the process of delivering a series of webinars on MTD income tax. Topics covered in webinars delivered so far include:
- the criteria for having to use MTD income tax;
- digital record keeping requirements; and
- quarterly updates.
The next webinar in the series, covering the year-end tax return, will take place on 24 September 2026.
To watch recordings of previous webinars and to register for the next webinar, visit MTDtalk 2026 webinar series.
Responding to this feedback, HMRC has announced that it has started developing client list functionality within the ASA and is working with stakeholders to understand what is required, and how the functionality could work in practice.
HMRC says that
- the client list will be available for clients using MTD income tax only; and
- it aims to deliver the new functionality by summer 2027, subject to the outcome of its development work.
There are of course other services that are accessed via the ASA, currently including VAT, the trust registration service and 60-day capital gains tax reporting. ICAEW hopes that, in time, the functionality will be extended to the other agent services within the ASA.
In a separate announcement, HMRC has said that it is working on an enhancement that will allow firms to assign multiple clients to a team member within their OSA. This is considered further in a separate article.
Further information
Prepare for 2026/27 series
ICAEW's Tax Faculty looks at the key tax changes applying from April 2026.
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.
Further resources
Latest news
TAXwire and Tax Track
Stay up to date with the latest developments by signing up to the Tax Faculty's weekly enewsletter and listening to the Tax Track podcast series.
Listen now Newsletter sign upPractical guidance
Tax Faculty resources
The Tax Faculty offers expert guidance and support enabling you to provide the best advice on tax legislation to your clients or business. We offer clear direction in taxing times. Membership is open to everyone.
ICAEW support
Training and events
Browse upcoming and on-demand ICAEW events and webinars focused on developments in tax practice and policy.
Events and webinars CPD courses and more