HMRC has published new guidance Authorise new clients for your agent services account (ASA).
Although this guidance is new, the ASA authorisation service to which it refers has been available for some time and the following points are worth emphasising:
The Tax Faculty has received some feedback on the new authorisation process from members and understands that there may be a current issue with using it for some sole trader clients (we will publish further details when the position is clearer). Please feedback your experiences of the ASA agent authorisation service to firstname.lastname@example.org. The Tax Faculty is concerned about what seems to be a move towards clients needing to use a digital tax account to authorise a new agent and has raised this general issue with HMRC.