Agent client relationships can end or agents can go out of business.
Businesses unsubscribes from VAT (MTD).
Opt out of VAT (MTD)
Businesses who signed up for VAT (MTD) on a voluntary basis can request to opt out of VAT (MTD).
Initially there is a manual process in place whereby a business or agent can contact our HMRC helpline to notify us they wish to opt out of VAT (MTD). Subsequent VAT returns will be sent manually until a new digital service is released to receive them.
Client or agent ends relationship
Client breaks agent link
- Client signs in to Government Gateway for their Business Tax Account
- Client manages their tax agents
- Client removes authorisation from an agency
- Client confirms removal of authorisation from that agency
Agent breaks client link
Agents will be able to do this using their agent services account.
Agent leaves agent services
This will initially be the usual process, which can be used to remove the agent reference number and Government Gateway enrolment (HMRC-AS-AGENTS).
The scenario where this is needed is when an agency ceases trading.
If an agency no longer wants to participate in VAT (MTD), they can stop using their Government Gateway ID. We are currently working to include a digital journey as part of the wider change of circumstances solution.