Agent Authorisation - how is an agent going to get authorisation to deal with a deceased client's affairs? Is the Executor of the deceased client supposed to set up a "digital account" to give authority to the agent? Many Executors are elderly, have simple tax affairs so will not themselves be in SA. They are also likely to be "digitally challenged." Have HMRC given any thought to this?
What is the perceived problem with the current system? By and large it works (although occasionally one has to use the paper forms anyway)
OH MY GOD!
When will they stop moving the goal posts and re-inventing the wheel?!
API's = Move the cost of developing agent access from HMRC onto software providers and therefore onto us/our customers.
Apart from the fact there will still be loads of cost on HMRC to verify/test the interfaces and still have a back end processing the data. All HMRC will avoid is the revised web-based user interface for agents which they are half way through developing already.
As for requiring clients to access their digital accounts to authorise agents, I would say about 75% of my client base wouldn't know how and wouldn't want to be bothered setting up an HMRC digital account because they are paying me to deal with HMRC!!