Apologies in advance if this is old news to those who bother ploughing through HMRC's bi-monthly Agent Update and have read last week's copy, but I took a few days off (medical rather than holiday) and so have only just had the pleasure of catching-up with its articles - including:
"Making Tax Digital for Income Tax Self Assessment (MTD ITSA ) — Agents can sign-up customers in advance of April 2023
"It has been confirmed that a bulk sign-up facility for MTD ITSA will not be possible due to several factors including each individual customer having different details to be input. It is recognised that data will need to be input during the sign up process for each customer. It is accepted that this could be time consuming if all this had to be done at once, especially if it coincided with other peak demands such as the tax year end or VAT filing for example.
"Following discussion with agents, HMRC is working to deploy a solution which will help flatten this workload. Agents will be able to sign up mandated MTD ITSA
customers from 6 April 2022. This will not activate MTD obligations, but will give agents the opportunity to spread the load of sign-up work across a 12-month period."
Am I the only person that can hardly believe my luck and is filled with gratitude at this solicitous behaviour?
I presume that it would be churlish of me to assume there is a correlation between this 'solution' and the suggestion that it will only work if agents start to transfer clients across from the earliest possible date (6 April 2022) - as HMRC's systems can't cope with the load otherwise (although "The back-end process is being worked on and further information will be issued", so that's alright then)?
Or indeed to wonder from where these previously unused hours are to be found by each agent (so that we can 'complete the sign-up process' for each client, one at a time, every month for a year)?