HMRC is discontinuing the legacy VAT for agents' registration feature on the Online Agent Authorisation (OAA) service starting February 16, 2024. Agents seeking VAT representation authorisation must transition to the Agent Services Account (ASA) using a digital handshake.
Transition to Agent Services Account from Online Agent Authorisation
Most agents are familiar with the ASA's digital handshake process, prompting HMRC to streamline services by consolidating them into a single access point—the ASA. This change simplifies online services, providing agents with comprehensive authority.
The ASA facilitates seamless representation and transaction capabilities, removing the need for manual data transfers from OAA. Agents with existing HMRC online services accounts and at least one authorised client can promptly create an ASA account.
Important Changes on February 16, 2024
On February 16, 2024, HMRC will disable the VAT for agents' registration feature on Online Agent Authorisation and the option to transfer VAT authorisations. Going forward, accountants will use ASA exclusively for VAT authorisations.
Agents must swiftly adapt, discontinuing the use of OAA for VAT authorisations and transitioning to ASA. Authorisation codes generated in OAA before February 16, 2024, must be utilised before March 18, 2024.
Adapting to the Changes
Agents and client companies need to promptly adapt to these changes. Cease using VAT for Agents in Online Agent Authorisation, as the service will be discontinued on February 16, 2024.
OAA will persist for specific legacy services that are yet to migrate to the ASA. The changes mark a strategic move by HMRC to enhance efficiency and coherence in VAT-related processes.