I dont want much - just to be a clients agent
This blog was created as somewhere to (politely) vent anger at HMRC and their failings - the 'Final Straw' moments when you are trying to do your best for a client and the machinery of HMRC seems to be against you all the way.
Take this as an example – for the last 3 months I've been trying to get a PAYE /CIS scheme set up and for me to get authorised. It was bad enough getting authorised for Corporation tax but trying to get authorised for PAYE/CIS has been a nightmare which still hasn’t been resolved and all because the client changed the name of his house.
He lived in a bungalow and did what is being done all over the South East (it doesn’t seem to have caught on here in the South West but I digress) which is developing the bungalow into a house. He then decided to change the name of the house – nothing else – just the name (there is no number). In his innocence he thought that just notifying the Post Office would suffice – but he figured without HMRC inefficiency.
I applied for a PAYE/CIS scheme in April. A month went by and no letter confirming reference numbers arrived.
I thought that maybe I'd done something wrong so I reapplied online and was told that I had already applied for a scheme. Still nothing arrived.
I then told client to ring as he was getting panicky as he had taken on a subcontractor in April and although he had withheld the 20% he had no way of paying the deductions over. He was on the phone for the statutory 1/2 hour trying to explain the change of address. At the same time he asked for a CIS scheme to be set up.
The PAYE scheme references came though and I then applied for agent authorisation for both. Nothing arrived.
I was able to send the monthly payroll as I use HMRC Basic Tools which does not require agent authorisation – I know... don’t laugh but it suits me at the moment as I don’t have any clients subjected to AE.
I reapplied for agent authorisation again and this time client received the code - great! I loaded the code and it went through – second great!
But when entering the PAYE screen against the clients name were the words ' Limited authorisation' click on that and it came up with a restriction of access text as follows...
"You have limited authorisation with this client
You can’t access this client’s liabilities and payments statements as you’re only authorised with form FBI2.
You can still use all your usual HMRC online services to manage your client’s tax affairs".
Get full access
If you want to view this client’s statements you can apply online for full authorisation. You’ll get the same level of authorisation as returning both forms 64-8 and FBI2.
Before you apply, ask your client if any other agent is currently authorised to do their PAYE. Only one agent can have full authorisation at a time, and by applying you’ll remove any other authorised agent."
>>> I had never ever had this before and I had already done as was requested which was submit online - twice. Googling 'FB12 HMRC' did not explain why so I rang HMRC – waiting time = 12 minutes. So I gave up and resubmitted yet another 64-8 online for both PAYE and CIS (although we still don’t know whether a CIS scheme has been set up).
I can't submit any CIS returns as I'm not authorised to do so. Meanwhile... client is still holding on to his subcontractors' tax.