This is the service that is accessed and used by agents that are submitting VAT Returns. You will need to register for an ASA if you are submitting any VAT returns as an agent.
Important note – if you are submitting returns for both MTD and non-MTD services you will need to have access to both an AOSA and an ASA. If you are only completing returns under MTD then you do not need to have an AOSA.
The main link to the relevant page can be found here.
If you do not already have an AOSA (or are only offering MTD services) then, to start the process, the easiest way to register is to apply in writing and supply details of your business and membership of ICB, including a copy of your ICB Practice Licence Certificate. HMRC will not register you if you do not give the correct information, or they are not satisfied with the information provided.
The postal address that you need for this application is:
Central Agent Maintainer Team
National Insurance Contributions and Employer Office
HM Revenue and Customs
United Kingdom
BX9 1AN
Once this application process is completed HMRC adds your UTR to an ‘Allow List’ which then enables you to register for Agent Services and bypasses the checks that look for an existing registration and client. HMRC will tell you if you are registered within 28 days.
Once you have received that confirmation from HMRC, you can access the screen again and click on the link to ‘Create Agent Services Account’. Clicking on ‘Create Now’ will take you to a log in screen. ‘Create Sign in details’ (underneath the main ‘Sign In’ section which should not be accessed at this stage), follow through the various questions and HMRC will bypass the normal client requests that you would need for creating the AOSA.
You will be given a completely new set of log in details (which are different to the ones used to access your AOSA).
Note: you may still apply for an ASA (without writing in) by simply clicking on the Create Agent Services Account and following the online form through, but at some stage you will need to have additional informaton including an authorisation code from a client. The process will be delayed if you cannot provide this information. If you have previously applied in writing and been approved by HMRC then you may proceed to finalise the setting up of your account with no further delays.
Once you have added clients to your ASA, note that at present you will not be able to see a list of clients that are registered under this account (as you can in the AOSA) but as the number of services are added to the system then HMRC are hoping to bring in this availability.
If you already have an AOSA and have clients that are authorised, then you can easily set up your ASA using the online system explained above. You can then migrate your clients across as you need to. If you have an AOSA but have no authorised clients, the simplest process is to wait until you have a client that you can have authorised and listed in your account, then set up your ASA online and move your client across.
