Agent Services Account

Mar 11, 2019

HMRC has now released the functionality which allows overseas tax agents to set up an agent services account (“ASA”). An ASA can also be set up by group tax managers working in internal tax departments in businesses.

An ASA is needed for the following HMRC services:-

  • MTD for VAT - including both signing up clients to MTD for VAT and the new online process for authorising new VAT clients;
  • MTD for income tax; and
  • The trust registration service.