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The VAT Consultancy is a Cooperation Partner of WTS Alliance, the largest international network of firms specialised in tax advisory services and tax planning, with presence in more than 90 countries. This allows us to have access to a complete network of consultants highly specialised in tax matters around the world, being able therefore to offer an integral service to our clients with international needs.

Be Prepared for 1 April 2010

Your Guide To Being An Online VAT Agent

Step 1 - Request a VAT agent reference number
You'll need to request a VAT Agents reference number online, by following the link within the 'What you will need to enrol' page during the registration and enrolment process.

Step 2 - Set yourself up as an On-Line Agent
If you've not already set up as an online agent for VAT, you need to do this first. You do this through the HMRC Online Services . You need to register as new user and select the 'Agent' option. You then follow the on-screen instructions to set up 'VAT for agents'.

The registration process only takes a few minutes to complete. You'll have to:

  • provide a few details about yourself
  • create a password
  • make a note of your User ID - this will appear on screen and HMRC will confirm it by post within seven days

You will then receive an Activation Code (also known as PIN) by post within seven days of registering for VAT Online for agents. You must use it to activate the service within 28 days from the date on the letter.

After you've done this you'll be able to request authorisation to submit your clients VAT Returns using the service.

Step 3 - Authorise yourself to act for your clients for On-Line Returns
You must be authorised to act for your client for on-line VAT submission, a paper 64-8 does NOT authorise you to submit VAT returns on their behalf.

To complete the agent authorisation on-line process you'll need your client's:

  • VAT registration number
  • principal place of business postcode
  • effective date of registration for VAT (you'll find these first three pieces of information on your client's Certificate of Registration - VAT 4)
  • final month of the last VAT Return submitted to HMRC
  • the Box 5 figure on the last VAT Return submitted to HMRC

Once you have requested online authorisation, HMRC will send your client a letter containing a unique authorisation code. You'll need this code to complete the VAT Online authorisation process. The two letters in front of the code show which service it's for - the code for VAT includes the letters 'VT'.

It's important to let your client know they'll be receiving this letter and that they'll need to tell you the code. Your client must do this quickly as the code expires 30 days after HMRC issues it. To complete the authorisation process, you need to access your online agent's account and enter the code.

New VAT clients will appear on your client list within 24 hours of completing the authorisation process.

What Services are available to you?
You will now be able to carry out the following tasks online:

  • submit a VAT Return (VAT 100) on your client's behalf even if you're not VAT-registered yourself
  • submit your client's final VAT Return (VAT 193)
  • view online, any return filed online from late November 2009 (these returns can be viewed for a period of 15 months after submission)
  • set up client authorisations online using the Online Agent Authorisation service
  • opt to receive reminders when your client's return is due
  • view a list of your clients and when their returns are due
  • apply for VAT registration for your clients

If you have any questions on this or any other VAT matter - we can help: contact us today