Key facts
- Agents need an Agent Services Account (separate from their normal Government Gateway).
- Each client must authorise you using a digital handshake process.
- You can file VAT Returns on behalf of multiple clients through MTD software.
- GoFile supports multi-client filing for agents.
Agent Services Account
To file MTD VAT Returns for clients, you need an Agent Services Account (ASA). This is different from your existing Government Gateway agent account.[1]
To create one:
- Go to the “Create an agent services account” page on GOV.UK
- Sign in with your existing agent Government Gateway credentials
- HMRC links your ASA to your agent reference
Client Authorisation
Each client must authorise you to act on their behalf for MTD VAT. The process is:[2]
- You send an authorisation request through your ASA
- Your client receives a link (by email or post)
- The client signs in to their Government Gateway and accepts your request
- Authorisation is confirmed — you can now file on their behalf
Alternative: If your client cannot use the online process, you can send them a paper form or use the “alternative authorisation” route through HMRC.
Filing VAT Returns for Clients
Once authorised:[3]
- Open your MTD software and select the client
- View their obligations (outstanding returns)
- Enter or import the 9-box figures
- Submit to HMRC on their behalf
Managing Multiple Clients
Most agent-focused software (including GoFile) lets you:
- Switch between clients from a single dashboard
- Track which clients have outstanding obligations
- View submission history for each client
- File returns for multiple clients without signing in and out
Agent Responsibilities
As an agent:
- You file the return, but the client remains legally responsible for its accuracy
- You must keep your own records of what you filed and when
- You should confirm figures with your client before submitting
Frequently Asked Questions
Do agents need a separate account to file MTD VAT Returns?
Yes. Agents must create an Agent Services Account (ASA), which is separate from their normal Government Gateway agent account, to file MTD VAT Returns for clients.
How does a client authorise an agent for MTD VAT?
The agent sends an authorisation request through their ASA. The client receives a link, signs in to Government Gateway, and accepts the request. This digital handshake confirms the authorisation.
Can an agent file VAT Returns for multiple clients?
Yes. Agent-focused MTD software (including GoFile) lets you switch between clients from a single dashboard, track obligations, view submission history, and file returns without signing in and out.
Who is legally responsible for the VAT Return when an agent files it?
The client remains legally responsible for the accuracy of their VAT Return, even when an agent prepares and submits it on their behalf.
Further Reading
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Sources
- Agent Services Account — GOV.UK
- Authorise an agent for MTD — GOV.UK
- Making Tax Digital for agents — GOV.UK