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How to register a new client for a tax service as an agent

Last Updated: 5th November, 2025
Ftax For: Agents

As an agent, you’ll need anAgent Services Account (ASA), each client’s VAT number and effective date of registration (EDR), and MTD-compatible software to keep digital records and submit returns. Your workflow is: register or verify the client’s VAT status, get MTD authorisation for that client, check the open obligation dates HMRC has issued, prepare figures according to the client’s scheme (standard, cash, flat rate, retail, partial exemption), then submit the return digitally and keep the VAT account and source records.

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Ftax Agent (MTD)

Agent VAT checklist

  • Agent Services Account (ASA): use it to sign up clients to MTD for VAT and to obtain authorisation.
  • Client facts: legal name, VAT number, EDR, business address, contact, scheme type, quarter ends, any exemptions (e.g. partial exemption, retail scheme).
  • Digital records & software: clients must keep VAT records digitally and file via MTD software for periods starting on/after April 2022.

Registering or signing up a client

  • Already VAT-registered? Use your ASA to authorise for MTD. You’ll send the client an HMRC consent link; once they approve, you can file.
  • New VAT registration? Apply online. Have turnover evidence, nature of trade, correct business bank details for repayments, and ID ready.
    Avoid delays: ensure business verification matches HMRC records; don’t reuse the agent’s address or a personal address unless the client genuinely trades from home; repayments bank account must be in the business/sole trader/partner name; upload ID digitally rather than posting where possible.

Filing flow each VAT period

  1. Confirm obligation window (the period HMRC has opened) and scheme (standard/cash/flat rate, retail, partial exemption).
  2. Prepare the nine-box totals from the client’s digital records in line with the scheme rules (e.g. cash receipts for cash accounting).
  3. Check common blockers before you hit submit: wrong EDR or VRN, obligation not yet open, client not authorising MTD, registration changes in progress.
  4. Submit the return via MTD software and keep the digital audit trail (VAT account, sales/purchase records) for the statutory retention period.
  5. After submission: reconcile HMRC liability/repayment and payment status against client records.

Common issues agents see

  • Obligation not found: the period isn’t open yet or the client isn’t signed up to MTD. Re-check ASA authorisation and period dates.
  • VRN/EDR mismatch: confirm against the VAT certificate; tiny date errors will block filing.
  • Repayment bank rejected: change to an account in the business/individual’s name and update details with HMRC post-registration.
  • Benefits-in-kind in payroll (for SA interactions): ensure only relevant figures flow into VAT; keep employment adjustments out of VAT boxes.

Managing many clients efficiently

  • Keep a master register: VRN, EDR, scheme, quarter ends, partial exemption status, retail scheme method, flat rate percentage if used.
  • Calendar the HMRC windows: obligation open dates, filing deadlines, and payment deadlines; set internal cut-offs for records to arrive.
  • Standardise document requests: sales day book, purchase day book, VAT invoices/credits, import statements (C79), and adjustments (bad debt relief, partial exemption calcs).
  • Record scheme changes (e.g. moving off flat rate, entering/leaving cash accounting) with the effective date so boxes 1–9 stay consistent.

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Disclaimer

Ftax does not provide accounting, tax, business or legal advice. This guide has been provided for information purposes only. You should consult with your own professional advisors or with HMRC for advice directly relating to your business before taking action in relation to any of the content provided. Ftax Support will only be able to assist you with matters directly concerning the Ftax products and service.

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