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Agent Services Account

As HMRC rolls out new digital services to agents, including Making Tax Digital (MTD) for VAT and income tax services, access will be via a new agent services account (ASA).

An agent services account is the new way for agents to access HMRC digital services. Initially it is being used for new HMRC digital agents services only; it is in use alongside the existing agent portal and doesn’t replace it. The current, familiar government gateway agent portal and agent credentials will continue to be used for existing HMRC online services for agents (income tax self assessment and VAT for clients not in MTD, and corporation tax) for some time yet.

A significant feature of the agent services account is that each firm can and will have one ASA only. The ASA is linked to the UTR of the firm (income tax self assessment UTR for sole practitioners, partnership UTR for partnerships and corporation tax UTR for those trading as limited companies).