‘Agents may need to reorganise their businesses due to internal restructures or as a result of a merger or takeover,’ HMRC said. ‘This can result in the need to access and submit your client’s data using different Government Gateway credentials.’

The latest Agent Update gives detailed guidance for agents on moving clients between client lists.

Client approval must be gained before switching clients between accounts. As a result, accountants and tax agents are required to provide a new authorisation from their client if they need to access the client on an alternative client list.