I am a new practice and taking on clients who have already been set up for MTD for VAT by their previous agents. When asking a client to authorise me through the ASA, HMRC says that I need to tell the client they will need their Government Gateway User ID and password. What happens if they do not have a personal tax account because they have previously been dealt with by an agent? I have to say that I am finding the "online services for agents" versus ASA extremely confusing - for example, is it necessary to copy across clients to the ASA if you are only dealing with Self assessment for them? Any help gratefully received.