VAT registration service - agent update

In this briefing note HMRC sets out that agents should use the links available from VAT: registration applications, exceptions and changes - GOV.UK (www.gov.uk) or Register for VAT: How to register for VAT - GOV.UK (www.gov.uk) and use their agent services account (ASA) credentials.  If this route is used then the individual completing the application will be asked to provide their name, phone number and email address (but no other ID questions should be asked). The details are requested only for the purposes of any follow up questions on the application.

If instead agents use the VAT registration service available from their older Agent Online Services portal or any other route, the individual completing the application will need to verify their identity with their National Insurance Number, name and date of birth.

The briefing note provides more details on how to follow this process, including screenshots.

The ATT and CIOT have also raised a number of additional queries with HMRC regarding the new service, including the inability to upload additional information, problems saving draft applications and the wording of specific questions. You can find HMRC's initial response to these queries here.  We will continue our engagement with HMRC regarding these issues.