Changes to Agent Authorisation for VAT by HMRC

• The digital handshake in the agent services account is now the main way to authorize agents for VAT.
• VAT for agents will be removed from HMRC’s online agent authorization service from February 16, 2024.
• The ability to copy VAT authorizations from the older HMRC online services to the newer agent services account will also be removed on the same date.
• If a client is unable to complete the digital handshake, the agent should still generate the request for authorization from the agent services account and the client should contact HMRC for assistance.
• Authorization codes generated before February 16, 2024, must be used before March 18, 2024.
• There are no changes to the authorization processes for income tax or corporation tax.
• Advisory only VAT agents should obtain authorization using the agent services account unless a separate VAT filing agent continues to act for the client.
• OAA will continue to be available after February 16, 2024, for legacy VAT services.
• There is a further route to authorize an agent for VAT through the business tax account, but it only covers legacy VAT services.

Source: icaew.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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