HMRC are developing additional functionality for the Online Services Account (OSA) and Agent Services Account (ASA) that may make some online tasks easier for agents, however it may not be fully available until summer 2027.
Many agents will be pleased to hear about two promised changes to their HMRC online accounts. These are:
- Client lists are to be added to the Agent Services Account (ASA).
- Online Services Accounts (OSA) will be updated to allow agents to assign multiple clients to a team member
Client lists
Client list functionality is being added to the ASA, but will only be for clients using Making Tax Digital (MTD) for Income Tax.
- The lack of a client list in the ASA has become increasingly problematic since the introduction of MTD. Its importance will likely grow as MTD is extended to more taxpayers.
- The new functionality should give agents improved visibility of their authorised clients.
- Client lists are already available within the OSA.
- There has been no mention of other services, including VAT, the Trust Registration Service and Capital Gains Tax Reporting, that are also accessed via the ASA.
HMRC aim to deliver the client list by summer 2027, subject to the outcome of their development work.
Client allocations
HMRC are developing functionality that will enable agents assign multiple clients to a team member within their OSA.
- This will remove the need to allocate clients to staff members one at a time.
- In planning for the introduction of Multi-Factor Authentication (MFA), many firms have had to decide whether to continue sharing logins between staff or create individual logins for employees who need access to the OSA.
- Both options are acceptable.
- For security reasons, HMRC have recommended that staff have their own individual login, but this is not currently practical for many firms.
- In the OSA, assigning clients individually to staff members is time-consuming and must be repeated whenever client responsibilities change, or staff join or leave the firm.
- The ASA works differently and allows staff access to be managed through Access Groups.
- In planning for the introduction of Multi-Factor Authentication (MFA), many firms have had to decide whether to continue sharing logins between staff or create individual logins for employees who need access to the OSA.
- HMRC aim to begin testing the service with agents before the end of 2026.
- This means the changes will not happen until after MFA has been switched on for all agent accounts.
- Agents who have not yet had MFA switched on for their OSA will still need to decide whether individual or shared login credentials best suit their firm's needs.
Useful guides on this topic
HMRC's Multi-Factor Authentication for agents
HMRC are introducing Multi-Factor Authentication (MFA) for agents using HMRC online accounts. How will this be implemented? How do agents set up MFA? What preparations should agents undertake for MFA?
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?
MTD: Toolkit for accountants
What is the current timetable for Making Tax Digital (MTD)? When will MTD for Income Tax become mandatory? How will it work? Which clients will be excluded? What planning needs to be undertaken?