I have read on here that we must not access our client's Personal Tax Account - is it actually illegal?
HMRC has written to my client saying "The Personal Tax Account is a new way for [Taxpayer's name] to manage all their tax affairs."
My client is actually the father of the Taxpayer, who is 18 months old.
Is it OK for my client to set up and access his infant son's Personal Tax Account?
And if so................
Replies (8)
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'Is it OK for my client to set up and access his infant son's Personal Tax Account?'
That's irrelevant to you. You can't do it.
Is it OK for my client to set up and access his infant son's Personal Tax Account?
And if so................
What does 'And if so................' actually ask
It asks the reader to consider what the implications might be and give his or her views and thoughts. It allows them to use their imagination and experience to address specific questions that the poster may not have considered.
It is an open question so that the responder is not constrained by a narrow question.
I trust that answers your point.
Also see https://www.accountingweb.co.uk/tax/hmrc-policy/hmrc-warns-against-using... which, although dated somewhat, provides the gist and intended spirit
As the article linked is from 2015 I think you can assume never.The article says "We will be improving the service to provide agents access". Oh really? When?
Promises were made about 'self serve' for agents back then that have never come to fruition and I suspect never will going by the hoops one has to jump through to get authorised for new services like CGT 30 day reporting.
As an agent HMRC expect us not to use the client's PTA to manage their account, and it is now much more difficult to do anyway with 2SV as you'd probably need a 'burner' phone with a different number for every client to receive confirmation codes by text.
For the father of a minor to register for the minor & use their login details is rather a different matter, and I should have thought perfectly reasonable.