Agent and business access to digital MTD for VAT services

This information has been prepared by ICAEW and is available on their website. It has been reproduced here with their kind agreement.


The Tax Faculty has obtained clarification from HMRC on agent and business access to digital VAT services after a business has signed up to Making Tax Digital (MTD) for VAT. The availability of services that were previously available to businesses through their HMRC business tax account (BTA), and to agents through their HMRC online VAT agent portal has generated a number of queries from members.

The position can be summarised as follows:

Service
Business Access
Agent access
File a VAT 100 return
Commercial software only
Commercial software only
View next payment due 
Commercial software and BTA 
Commercial software only
View next return due
Commercial software and BTA
Commercial software only
View payment history
Commercial software and BTA 
Commercial software only
View submitted returns
Commercial software and BTA 
Commercial software only
Change business name
Business Tax Account 
Agent services account (ASA) manage client details service
Change of principal place of business 
Business Tax Account 
ASA manage client details service
Change VAT stagger group
Business Tax Account 
ASA manage client details service
Change bank details for repayments 
Business Tax Account 
Service not available to agents
Change email address
Business Tax Account 
Service not available to agents 
Deregister for VAT (top 2 reasons)
Business Tax Account 
ASA manage client details service 
Set up or change a direct debit mandate 
Business Tax Account 
Service not available to agents
View VAT registration certificate
Service in development  
Service in development

 

HMRC will not be providing agents with online access to allow them to change a client’s email address or bank details for payment by direct debit or repayments. This decision has been taken on the advice of HMRC’s security team.

VAT registration certificates cannot currently be viewed online either by businesses or agents. HMRC is working to resolve this issue and the target date is August 2019. In the meantime it is recommended that a copy of the VAT registration certificate is printed before a business signs up to MTD for VAT. Copies of VAT registration certificates are available on request from the HMRC VAT helpline.

Agents have mentioned an issue with not being able to be logged in to both their agent portal and their agent services account at the same time. The suggested workaround is to use a different browser for each.

Please contact technical [at] ciot.org.uk if you have any feedback on MTD for VAT services.