HMRC’s step by step guide to Agent Services Account.
While you will not be able to use the new services account at this stage, it is worthwhile setting the account up in advance. HMRC has issued step-by-step guidance to support agents. In the guidance it is clear that you shouldn’t set clients up for MTD unless you have compatible software and they are ready. The guidance states:
to submit VAT returns on behalf of clients under Making Tax Digital, agents need a new Agent Services Account (ASA)
you may already have a new ASA if you’ve signed up for the Trust Registration Service (TRS) or signed clients up for the MTD for Income Tax Pilot. You do not need to create a new one for MTD for VAT
be prepared – once a client is signed up to MTD their returns MUST be submitted using MTD compatible software, so don’t sign up your clients unless they are ready
business that pay by direct debit must sign up at least 15 working days before they need to submit to allow the payment to be taken.
Step 1 – creating an Agent Services Account (ASA)
Before signing clients up to MTD you must first create an Agent Services Account (ASA), which is currently only used for the TRS, MTD VAT and MTD Income Tax. You will use your current Government Gateway (GG) ID to create your ASA, and as part of signing up will receive new credentials. It is these new credentials that you will use to access MTD services. You will still need your current GG IDs to access other HMRC online services.
Once the ASA is created, you can use the service to link existing authorised client relationships. Once each client is linked, you will see an ‘Account linked’ message. This process requires you to input your current GG IDs so that we can identify the relationship already exists. All the clients that exist under a specific GG ID are linked to the ASA (if you have multiple GG accounts you may need to repeat this step to link all of your clients). It’s important to note that the client list cannot be viewed from within the ASA.