We all know HMRC wants to make tax digital; every new regulatory system it invents involves another online registration.
Recent examples include:
- Alcohol Wholesalers registration system (AWRS)
- Employment related securities (ERS)
- Payrolling benefits in kind
What irks me about these new systems is that the business or employer is obliged to comply, but it cannot allow its appointed tax agent to complete the registration process on its behalf. HMRC admit that these systems are not designed for use by agents.
The official answer is that HMRC is developing the Agent Online Self Serve (AOSS) as an the way for tax agents to interact with HMRC’s systems. However, it is not clear what AOSS will allow tax agents to do, and when this service will be ready for use by all tax agents...
Register for free with AccountingWEB and log in to read the full article, which explains HMRC's plan to roll out AOSS to tax advisers.
About Rebecca Cave
Consulting tax editor for Accountingweb.co.uk. I also co-author several annual tax books for Bloomsbury Professional and write newsletters for other publishers.