What is an Agent Services Account (ASA)?
An Agent Services Account (ASA) is offered by HMRC and allows access to various HMRC services—including Making Tax Digital and Corporation Tax filing.
It can be used by any business (who are known as “agents”) acting on behalf of their clients, although the majority of ASA users are accountants, bookkeepers, and tax specialists.
Notably, the ASA applies to the practice, rather than individuals working within it, and is tied to the business’ Unique Taxpayer Reference (UTR). As such, it must be applied for by a director or partner of a practice, or a sole trader if an individual runs the practice.
E-Book: The accountant’s guide to MTD for Income Tax
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