As part of the Tax Agent Strategy programme, HMRC will introduce new online agent services by March 2015, intended to help agents take control of more of their clients' tax affairs with minimal involvement from HMRC and prepare the way for more online self-serve options in the future.
The range of new services for agents include a secure online agent registration, which is to replace the current agent registration processes which will collect and validate information about agents; reduce the potential for online fraud; and allow HMRC to differentiate between paid professional agents, those from the voluntary and community sectors and unpaid agents acting on behalf of friends or family.
After registration, agents will need to apply for a Unique Agent Reference (UAR) which will replace the existing separate processes - making it easier and quicker for agents to register.
Once agents have registered and received a UAR, they'll be able to use the new online agent authorisation service. If they meet certain criteria (which are currently being determined) they'll also be able to notify HMRC of new clients without the need to send HMRC a form 64-8.
HMRC plans to create a service (similar to the Business Tax Dashboard) which agents will be able to customise to view clients' payments and liabilities across the main business taxes.
HMRC says these new services will enable clients to take control of more transactions and will help to reduce costs for both agents and HMRC.
More information on the new services will be available from HMRC in due course.