Agent Services Making Tax digital for Business March

Agent Services Making Tax digital for Business March 2017 1

What do agents need to do to get themselves ready for MTDf. B? There are four key steps that an agency will need to complete to get ready for making tax digital and being able to access new services in their software, developed by HMRC. They are: 1 Subscribe to agent services to get a new Agent Services Account. 2 Go through the process of linking existing agent codes to the new Agent Services Account 3 Complete two step verification to secure the Agent Services Account 4 Grant permission for your software to interact with HMRC on your behalf 2

Step 1: What and why subscribe to get a new Agent Services Account? This is a pre-requisite process that agent firms will need to complete in order to access new HMRC services through their software eg MTDf. B. The process creates a new Government Gateway credential which gives the agency a new user ID and password that they will need to use to access all new services being developed by HMRC as application programme interfaces. The first set of APIs being developed relate to MTDf. B. The Agent Services credential is one that will need to be utilised by everyone in the agency. The firm will need to use their software to manage staff access and restrictions. This process creates a new record of the agency in our new backend systems and allocates the agency a unique reference number which should be noted safely by the firm as it will be needed to complete step 2. | 3

The subscription journey will be a one off step that the agency will need to go through. We advise that within larger firms, this is completed by the someone in the IT admin team. Subscription will be a web screen journey that will be accessible from your commercial software. The user journey will consist of the following steps: Check whether the firm is subscribed to agent services Set up a new government gateway credential If not subscribed input agency details to subscribe and receive an ARN | 4

Step 1 The subscription journey – the emerging web screens

User wishes to subscribe to new agent services and click ‘start now’. 6

Subscribe to Agent Services User signs in with one of their existing Government Gateway User ID and Passwords. 7

User checks to see if their agency has already been subscribed to Agent Services. If the agency is subscribed, then the agency will be informed and the journey stops there. 8

User confirms that the information returned matches their own agency. If the agency is not found we will display a page to inform the user that we can’t find the agency that matches these details. 9

It is confirmed that the agency is ‘not subscribed’ for Agent Services. So, the agency should press continue to get the Agent Services Account. If the agency is subscribed, the user will be instructed to contact their administrator. 10

User informed they will need to create a new Government Gateway Agent Services account. User referred to the HMRC portal to create the new credential. 11

User opts to create an agent account. 12

User opts in to HMRC Agent Services only. Note - this option is mutually incompatible with the other listed options here to help users avoid subscribing to any other options and invalidating their Agent Services credential. 13

User reads the terms and conditions. 14

User enters: full name, name of organisation; email address; office type and number of clients. 15

User creates and confirms a new password. 16

HMRC portal produces a new Government Gateway Agent Account, giving the user their new User ID for the account. This should be noted down by the agent. 17

User enters key designatory data about the agency firm to create a new agency record that is stored in our new back end data systems. The data includes agency name, address, postcode, email address and telephone number. 18

User has successfully set up their Agent Services Account and given a new unique reference number called the agents reference number - the ARN. This should be carefully noted as it will be required to complete step 2 in preparing for MTDf. B. 19

Step 2: The agent code linking process This is a web screen journey that will also be accessible through software that will allow an agent to link their existing agent codes to their Agent Services Account. By completing this process agents won’t need to go through the process of re-authorsing their clients to see their MTDf. B data, we will have the information we need (the agent code) to honour the authority granted by your client through the paper 64 -8 process or OAA. But agents have a choice as to whether they go through this process or not. If they choose to skip this step then they will need to use our new agent authorisation service being introduced into software that they and their clients will need to complete before they can see any of their client’s MTD data. The web screen journey is still being developed but it is likely to be something along the lines of logging in with your existing credentials so that we can digitally read the SA agent codes that pertains to it and link it to your Agent Services Account. (This may include reading the VAT and CT codes so agencies won’t have to go through this again for MTD-VAT etc. ) | 20

Step 2 The agent code linking service – the emerging web screen journey

User wishes to start linking agent codes attached to their different GGW agent accounts (used to access HMRC online services) to the ARN generated in step 1 and clicks ‘start now’. 22

User signs in with one of their Government Gateway Accounts - User ID and password and clicks ‘sign in’. 23

User checks that the agent code which has been found attached to the account is correct. User then enters: SA or CT UTR for the agency and the ARN and clicks ‘continue’. 24

User has successfully stored the agent code against the ARN. User clicks ‘sign out’. If the user has a number of GGW agent accounts then the agent will need to sign in with each of their user ID and passwords, quoting the ARN and the firm’s UTR, to link all the agent codes that the firm has, to the ARN. 25

Step 3: 2 -step verification (2 SV) When an agency is in software before they can access HMRC services they will be required to give authority for their software to interact with HMRC. To do this they will be prompted to sign in with their Agent Services Account and in doing so they will be prompted to secure the Account by completing 2 SV is a process to get an access code that will be required each time the firm needs to refresh access to HMRC services. The three proposed ways to get an access code are: • Voice to a landline • Text message to a mobile phone • HMRC authenticator app accessible via mobile phone or a tablet For agencies that have a number of staff, we recommend that when the Agent Services account is created, that the account holder creates one or more deputies (administrators) in the Government Gateway that will each have their own user ID and password. This means that if the account holder is away from the office when the firm needs to sign in to their software with their Agent Services GGW user ID and password to refresh access to HMRC services, any one of the deputies can sign in with their user ID and password to refresh access. Each of those administrators will need to complete 2 SV as well. | 26

Step 4: Giving your software authority to interact with HMRC From within your software, in order to make use of the MTD APIs, Agents will need to authorise their software to interact with HMRC on their behalf. By doing so they will give their software permission to retrieve or send data to HMRC for a limited set of services or actions. The services or actions for which the software is requesting permission will be presented to the Agent as part of this authorisation process. E. G. the software may ask for permission to access 'self assessment (MTD)' on behalf of the user. The user will have the option to grant this permission or to cancel without proceeding. To initiate the granting process the agent will be prompted to sign in with their Agent Services Account and in doing so they will be required to secure the credential by completing 2 SV to gain an access code. Signing into software with will be required every 18 months or each time a new HMRC service is added to software and when signing in they will do so with their user ID, password and their access code. | 27

Step 3 and 4 2 step verification and the process of granting authority for software to interact with HMRC

Report Income and Expenses Quarterly Nation Insurance number User is in their software and is prompted to connect their software to HMRC. 29

User is directed to HMRC’s website and asked to log in User signs in with their Agent Services GGW user ID and password and clicks ‘sign in’. 30

User reads the information page to prepare to complete the 2 step verification journey. Clicks ‘continue’. 31

User selects the device they want to receive their access code from and clicks ‘continue’. 32

If user selects the first option of text to mobile phone then the user is prompted to enter their mobile phone number for the access code to be sent to. User clicks ‘send my access code’. 33

If User selects the second option of voice message to a landline, then the user will be prompted to enter phone number of the landline. User clicks ‘call my landline’. 34

If User selects the third option of HMRC authenticator app downloaded to smartphone or tablet, the QR code will appear and the user must follow the guidance on screen. 35

36

The User receives then types in the six digit access code and clicks ‘continue’. 37

User has successfully completed 2 step verification for the new Agent Services Account and clicks ‘continue’. 38

Report income and expenses quarterly 18 Months from when you grant authority. User is presented with the ‘grant screen’. This asks them to authorise their software to interact with HMRC and lists the set of actions or services they are authorising for. 39

If the user grants the software authority they will have this confirmed to them. 40

The user returns to the software and can now access the service to report income and expenses quarterly. 41

What is HMRC delivering to agents as part of the April release for MTDf. B? Release Feature Agent Impact Early April Agent Services subscription process - agency to set up a new Government Gateway credential, set up an agency record to get an agent reference number (at agency/firm level) – web screens Access control that will do a digital look up of the agent/client relationships in our backend systems (Internal API) • UK based/existing Agents will only able to subscribe themselves to agents services. End of April Mapping agent codes to the agent reference number – web screens Agent lead authorisation service – software based journey (which will include client consent through software) • UK based/existing Agents can subscribe to agent services and map their codes to the agent reference number. • Only taxpayers will be able to subscribe themselves. If any are represented businesses, agents will not be notified. • Only agents and clients with software can forge new relationships in MTD/ITSA. Mid May Agents can send quarterly updates • • Only taxpayers will be able to subscribe themselves from the start of the pilot. If any of them are represented businesses, agents will not be notified of their client’s subscription. • End of June Agents can subscribe their clients into MTDf. B Agent lead authorisation service – client consent through the BTA and AD Agent/client can delete relationships UK based/existing agents will be able to send regular updates for their clients in MTD where the client has subscribed themselves to the pilot. Agents will be able to view MTD client data for anyone who has subscribed to join the pilot. • Agents can subscribe clients to pilot. [Agent notified if a client subscribes themselves into MTD. ] • Clients don’t need software to complete an agent authorisation. 42

Control go live for agents Early April Early May Mid May Beginning of June HMRC invites 3 or 4 agents to go through the agent services subscription web screens by sharing the URL with them. If we make any amendments to the agent services subscription pages HMRC will invite a further 3 or 4 agents to test the revised screens. This will test the user journey. One or two of the software developers to test the agent services subscription and mapping web screens with a small number of agents who access these screens through software. No restriction on agent services subscription and mapping. The URLs can be incorporated into software whoever is ready to do so. Agents in the pilot to test the screens that map agent codes to the ARN. This will test the back end functionality. Agents who have subscribed that have clients who have joined the pilot to test that they can file an update and see MTD client data. No restriction on agents being able to file updates and view MTD client data if clients have subscribed themselves to the pilot. If any of the software developers have incorporated the new agent authorisation service in software, we will ask agents in the pilot to test it if they have any new relationships to forge. No restriction on the use of agent authorisation through software. This journey will be tested independently of software. This will test that the back end functionality works correctly. 43