The latest information I have says that an agent is not allowed to access a clients Personal Tax Account (PTA) with HMRC. It also appears to be an offence if the the client provides the agent with their Government Gateway details (to access their PTA) and the agent then uses those details to access the PTA.
Is my understanding of the position correct? If not could someone point me in the direction of the appropriate, up to date, information.
Thanks
Related resources
Replies (6)
Please login or register to join the discussion.
That has always been correct, it's never changed.
Some accountants ignore it because it suits them. I on the other hand actually bother to get authorisation to use my own tax account.
That is what I thought
But quite clear numerous posters ignore
Clear from old SEISS threads
I have always felt happier that using the agents route makes it is clear to HMRC when the agent is accessing the clients account.
It has worried me that on two occasions I have been contacted by the new accountant requesting codes for an ex-client. It would seem to be common practice to access HMRC via the clients gateway.
I also note that having lost a client I am able to access their details with HMRC, for many weeks, which suggests some accountants do not apply for authority promptly, whether on line or by 64-8.
We don't generally use the personal tax accounts, but if a client needs help with them, and grants us permission to use it on their behalf, then I see no problem with this. HMRC saying that we're not allowed isn't going to stop us.
When you say offence, is there actually an offence, or is it just HMRC playing Headteacher and telling you it's naughty?
