January 2018’s update features the latest developments on Agent Services and Making Tax Digital for individuals.

“Agent Services Account

Agents who need to register a trust using the Trust Registration Service, and those volunteering to participate in Making Tax Digital for Business (MTDfB), will need to create an agent services account. In addition to creating an Agent Services Account, those agents volunteering to participate in MTDfB can also test the following services:

• linking existing self-assessment clients to the agent services account – this involves linking existing agent codes to the agent service account, so an agency can act on behalf of their client without needing to be re-authorised by that client
• subscribing a client to the service – an agency can initially subscribe any existing self-assessment client with who has previously authorised the agency to act for them in SA e.g. 64–8 authorisation is in place
• completing a quarterly update for a client – an agent must have HMRC compatible commercial software to do this

An Agent Talking Points on the Agent Services Account, providing an update on testing and availability of services, was held on 30 November. Agents wishing to view a recording of this session should visit https://www.gov.uk/government/news/webinars-e-learning-and-videos-if-youre-a-tax-agent-or-adviser