A client has moved accountants. The new agents are attempting to access VAT online MTD. We always accessed it via an agent portal as authorised agents. One of the old directors did have a HMRC business tax account but did not have ANY services alloted on there - I think it was set up just to authorise us at one point. It has never been used to submit anything and nothing is viewable on there as a service. That director has since left the company and the new agent/accountant is saying they cannot gain access to file a VAT return because of that directors old business account. I cant see how to advise that director to delete the business tax account, but also - I dont see how this would block a new agent getting authourised unless they were trying to get an account as the business and not through an agent account.