HMRC say that they will block access to the Agent Services Account (ASA) if an agent fails to respond to queries about who supervises them for Anti-Money Laundering (AML) regulation purposes.
It is now not possible to set up an Agent Services Account without first undergoing anti-money laundering checks including providing details of supervising them for AML purposes
Agents with existing accounts will be aware that from time to time HMRC will write to them asking who their supervisory authority is. These letters usually include a questionnaire to be completed by the agent and may require a letter of confirmation from the relevant supervisory body. Agents should not ignore this correspondence because if HMRC do not receive a response and are then unable to reach the agent by phone, they will block access to services on the ASA although the agent may still be able to log in.
Anyone receiving such a letter from HMRC is advised to deal with it on a timely basis or face losing access to services indefinitely.
Useful guides on this topic
Agent Service Account & VAT: Top Tips
What is an Agent Service Account? Why do you need one? Troubleshooting, Making Tax Digital for VAT, Making VAT Digital, lost user-id?
Setting up as a tax agent
What do you need to consider when setting up as a tax agent? What are the steps? How do you register with HMRC?
External links
Source: ICAEW
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