Problem getting agent authorisation for VAT

Aging client unable to file his own VAT returns, and I cannot get authorisation to do it for him

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I have acted for a small farming partnership for over 25 years. The partner who deals with the admin is now in his 80s and struggles to file VAT returns (I think 2 stage verification  confuses him). Last autumn I said I would obtain agent authorisation for VAT so I could file them for him. I logged into HMRC and used the request authorisation system, but the request was rejected. I checked the information, and found a minor error, tried again - fail. I contacted HMRC in case there was a problem with the date of registration, they sent a duplicate VAT certificate to my client, which eventually I received. I tried again on-line - failed. So I asked my client to sign a paper 64-8, and sent it to HMRC with a covering letter explaining that I wished to add authorisation for VAT to the existing authorisations. Nothing happened, so I wrote and asked them why the new 64-8 hadn't been processed. I received no reply. I tried phoning the VAT helpline. My first attempt was cut off after 7 minutes with an announcement 'Sorry we are unable to answer your call at the moment. Goodbye'. I tried again and after a 20+ minute wait got through to an adviser. She told me I was in fact authorised for VAT. I said that it wasn't showing on-line so I couldn't file VAT returns. She said I must request authorisation on-line if I wanted the client to show on my on-line account. I told them I had tried but hadn't been able to do that. Finally, she told me she would arrange for a technical advisor to phone me and gave me a reference and time slot for the call. The time came but no telephone call was received. There was one incoming call during the half hour time slot, but that only took a couple of minutes to deal with.  I checked on-line to see if the client had suddenly appeared in the meantime - no. I tried clicking on the 'Is anything wrong with this page' and gave a brief explanation of the problem. I also put a similar explanation on the survey that came up when I logged out. That led to an e-mail from HMRC online support, I replied explaining the problem and giving the details requested. I then received a second e-mail asking for my own VAT registration number, I replied that I wasn't VAT registered, and I have heard nothing since.

My client is below the £85k registration threshold so there are no MTD issues. There are now two VAT returns outstanding, and my client is not receiving the repayments due which isn't helping their cashflow.

I file VAT returns for other clients without a problem, but unless I can access them in my HMRC on-line account there appears to be no way of filing returns for this client. I first requested on-line authorisation on 18/10/2018 so this has been going on for seven months and it is getting seriously frustrating. I don't fancy another attempt at the VAT helpline. Has anyone any suggestions as to how best to proceed with this?

Replies (9)

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By Duggimon
17th May 2019 12:06

Have you checked under "Your Account > Manage who can access taxes and schemes > Clients" for anyone under your "Submit VAT Returns" service assigned to "Nobody"?

Nearly everyone we authorise with a paper 64-8 ends up assigned to nobody and we have to move them before they show up.

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By Kernowlive
17th May 2019 12:33

Thank you Duggimon for your helpful response. It's not something I'd thought of. Unfortunately, the client I'm having a problem with isn't list at all. So that isn't the answer. Any other suggestions?

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By Roland195
17th May 2019 12:51

I had this issue last year however it remains unresolved to my knowledge. The director who dealt with tax matters on the registration set up with himself left suddenly without passing on the log in details and neither ourselves as agents or the other directors under a new account could gain access to authorise filing returns. A 64/8 was accepted & processed whereby they would provide the necessary details - last return submitted, copy certificate but it still failed when requested to a great shrugging of shoulders from HMRC and "not my problem pal". The Technical Advisor must be out to lunch with the Agent Maintainer, dining on roast unicorn.

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By Matrix
17th May 2019 16:18

I think you will have to use his government gateway account to file until you sort this out.

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By bettybobbymeggie
17th May 2019 18:51

I have a feeling that 64-8s do not given online VAT permission - i.e. VAT must be authorised via the online service.

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By SXGuy
18th May 2019 09:37

I've had this once before. Hmrc advised in the end to just set up a client online account for vat and file through that instead.
Not the answer but was the only work around.

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By Roland195
20th May 2019 12:44

This is what was tried with the new account but failed authorisation in the same way as the agent's did.

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Jennifer Adams
By Jennifer Adams
20th May 2019 18:50

This is exactly what an Agent Account Manager is for.
Register and tell them your problem.
I've always found them to be very helpful when I've had a similar problem
https://www.gov.uk/guidance/agent-account-managers-in-hmrc

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By Jon Stride
25th Jul 2022 11:29

We are having a lot of problems getting on line authorisation , despite having the VAT registration certificate and vat return details.

We have reverted to paper 64-8's - but these take months to process.

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