A very small one director and his wife company issued shares (before I was acting). We need to submit a form 42 for the 2016/17 tax year. Only the client can do that, the agent cannot. The client has not been able to do it, so the form is still outstanding.
Another client moved. As the VAT agent, I can only notify the Revenue using form 484. I had a message saying that the client should log into their account and notify the Revenue from there. Again, as agent, I am unable to notify the Revenue online. As the client doesn't have an account, the address will presumably not be updated?
I am authorized to act for a client's personal tax affairs who is taxed under PAYE. The Revenue say that she owes them £900 (she is a basic rate taxpayer). I asked for details of how they had arrived at that figure and was told that they cannot tell me. All they can do is send my client a letter.
I also act for a client earnings over £100k. I received a letter from the Revenue saying that they were taking him out of the self assessment system. In future, if he wants to submit a personal tax return, he can do so using a simplified form from his personal tax account. I will not be able to file a self assessment tax return and neither can I access the simplified form.
I think that there are other examples, but these are just the few that spring readily to mind having cropped up recently.
The thread here seems to be that the Revenue are no longer prepared to deal with agents but will instead only deal direct with the taxpayer. Of course if all accountants feel as I do and find some other line of work, the Revenue will have "cut off their nose to spite their face" - I rang them this morning about an overpayment of PAYE for a client who is no longer trading and was told that they are currently due to deal with the claim at the end of January 2018. Another client whose 2015/16 Estate Tax Return was submitted and received by the Revenue on 10th May 2017 is still waiting to be processed and uploaded onto the online system.
And we have yet to see what MTD will mean in practice - VAT Returns are all to be filed online - but they are at the moment only normally by the agent? Perhaps the Revenue mean they can only be filed by the taxpayer using their online account (which virtually none of mine have at the moment).
This is a nightmare scenario for everyone, isn't it?