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Just completing my first ESL for a while - I notice that I cannot add the ESL service to my HMRC Agent Service - meaning that the client must complete these for themselves - does this ring-true to others?
If by ESL you mean ECSL (ie. EC Sales Lists) then the appointment of an agent is made via the client's own GG account.
The process works as follows (assuming ECSL already listed as a service for the client):
1. Agent logs into www.gateway.gov.uk and makes a note from there of "Agent ID" which will be in a format similar to DM67-GB88VV4K7ABC (access this by clicking on "Your Account")
2. Client logs into their own GG account and selects "Manage Services"
3. On the list of services look for EC Sales Lists and click on "Appoint Agent"
4. A window opens up where Gateway Agent ID has to be typed in (see step 1 above how to obtain)
5. Click continue, log in page comes up, client types in their GG ID & PW
Then the service / client should appear on agent's services list.
The above proceedure avoids the Authorisation Codes by post proceedure and is good for most services that the client has on their list (eg. PAYE, CIS, VAT return filing, ECSL). I prefer this method of agent appointment as it seems to be a much quicker process.
Thank you DMGbus - that was a hugely helpful reply but I'm afraid didn't work in this case. I could not for the life of me find "Manage Services" on clients Online Service. Could be because they've been transferred to the new Business Tax Account. But thanks all the same.
So far as I have seen, the manage services option is only available by client logging into www.gateway.gov.uk - not logging into usual hmrc services.
Thanks again. Using Government Gateway to manage these services was a revelation. I've got further with your instructions but it seems that as non-VAT registered Agent I cannot add EC Sales Lists to my own list of HMRC Online Services - so for me personally, it won't work! Thanks again though.
Hello,
I have a question about EC Sales List. My company has been selling to a business in Germany. It has been a 3-way transaction. My German buyer would order from my company, I would order from my supplier in the UK, he would invoice my business and send the order to my buyer directly. Because it was a 3-way transaction and all of us 3 businesses are registered for VAT, I initially thought that my supplier accounting for the transaction in his VAT return was enough and I didn't need to declare it to avoid duplication. Then having read more about it, I realised that I had to declare it as well in the VAT return and started declaring it. The transactions were zero-rated for VAT because all of us have VAT registered businesses. I want to correct my VAT returns for the periods I have not done correctly. How can I do it and how far can I go back? The first sale dates back to December 2014. Should I make the corrections both in the quarterly returns and EC Sales List? How should I submit the latter - to HMRC or the VAT office in Germany? Should I expect a penalty and what could it be? Thank you in advance!