Agents have been able to view the VAT registration certificates of their clients listed in the old Government Gateway account for many years. Businesses have been able to view them in the BTA.
But when a business is signed up to MTD this functionality is removed from the BTA and from the agent's old GG account.
Is this a problem? Yes. Whenever I make a change to a registration using a VAT484 I'll wait 3 weeks for it to be processed then log into my old GG account to check the registration certificate has been updated. In future I'll have to phone HMRC. Anyone who has attempted to phone the VAT General Enquiries Helpline recently will know how difficult it is to get through. So this wastes my time. It also wastes HMRC's time when I get through.
HMRC say they want digital by default yet here they have removed functionality leaving us no choice but to resort to phone or even post. Why have HMRC done this? I recon HMRC will say it is for 'security' reasons because they have used that excuse for the failure to list clients in the ASA. And it is an 'excuse', not a 'reason'. This change only affects clients that are signed up for MTD. I can still view the registration certificate for non-MTD clients. This means if HMRC use the 'security' excuse, the security problem must only affect MTD. I wonder how HMRC will squirm out of this one.