UK - HMRC changes in the agent authorisation for VAT

The UK VAT Authority (HMRC) has announced that, effective as of 16th February 2024, the current method of authorising an agent to act on behalf of a UK taxpayer for VAT purposes via HMRC's online agent authorisation service (OAA) has been removed.

From this date, the authorisation of linking an agent to a UK taxpayer must be performed via the newer HMRC Agent Service Account (ASA) via a "digital handshake"

The digital handshake is an electronic method of linking a taxpayer to an agent, whereby an agent submits a request to act on behalf of a taxpayer via their Agent Service Account. This will create a specific "authorisation request link" that the agent then needs to send to the UK taxpayer on whose behalf they would act.  The UK taxpayer then has 21 days to confirm their agreement for the agent to act on their behalf via the link.

For any agents still using the old online agent authorisation service (OAA), all authorisation codes generated up until 16th February 2024 must be used by 18th March 2024 at the latest.

In case of any issues with the digital handshake authorisation, HMRC can offer assistance.