From 23 August 2021, agents with fewer than 500 employer clients will be receiving invitations to join HMRC’s pilot scheme when they sign into their agent online service account with 6,000 agents already invited. HMRC stated that there was a limited number of agents that can be invited each day.

The pilot scheme, previously called the agent online self-serve (AOSS) was first introduced in 2016 and allowed a tax agent to file employer forms and returns, and view their PAYE for employer’s client list, tax codes, student loans and liabilities and payments.

Agents who opt in to the pilot service will also be able to see exactly the same screens, and exactly the same data that their clients see in the business tax account