Agents must use agent account for all VAT authorisations from 16 February

HMRC is removing the ‘VAT for agents’ registration facility from the online agent authorisation (OAA) service.

From 16‌‌‌ ‌‌February 2024 agents who wish to be authorised to represent their clients for VAT must do so in the agent services account (ASA) using the digital handshake process. On the same day HMRC will remove the ability to copy across to the ASA any ‘VAT for agents' authorisations generated through the OAA.

HMRC said: ‘If you use VAT for agents in OAA you must stop doing so as soon as possible.’ It added that any authorisation codes generated in the OAA service before‌‌‌ ‌‌16‌‌‌ ‌‌February must be used before 18‌‌‌ ‌‌March 2024.

Further if an agent has already used the OAA to obtain authorisation to represent a client for VAT but has not copied the client across to their agent services account by 16‌‌‌ ‌‌February...