I have managed to finally register as an agent using HMRC online services.
I have been trying to report a capital gain and have registered the estate. It then appears that the client has to obtain a UTR (also obtained) and then the client has to authorise you to act on their behalf. The instructions that I have sent to the client and also spoke to two HMRC helplines but they were equally vague on what to do.
The letter (which was sent by post - not online - even though I am pretty sure it asked for the pr’s e-mail address) containing the UTR was addressed to the deceased not to the personal representative. I complained that this was insensitive and upsetting to be told that this has been flagged up several times but those on high have made no changes. Is there anyone on the Forum who may be on a committee or otherwise liaise with HMRC to bring this up.
Does anyone know what a client has to do to authorise a firm to be its agent? Has anyone prepared a leaflet (I would be prepared to pay) to give to clients to enable them to authorise their firm as an agent? I feel like there are so many hoops for both ourselves and our poor client to go through - is there an easier way? Is anyone tech savvy that can easily explain the procedure to a dinosaur sole practitioner solicitor?
If you go in to your agent service account, one of the options should be to authorise a client, probably along with a section on trusts and estates. If you click on the authorise a client, it will ask if they have been registered and what their UTR is. It should then come up and say the name of the trust or estate and whether you to want to authorise them for CGT or register update (i think).
This will then take you to another page with a link for you to copy and send to the client. I suggest saving this page, as once you lose it, it is impossible to get back! send the link to the client and they log in to their account and authorise you. You will receive an email to confirm this has happened and then you can access the account.
I assume they have already got the CGT reference number via their client account?
What follows is the procedure that a client has to follow for a trust, but I believe it’s broadly similar for an estate:
Start at: https://www.gov.uk/guidance/manage-your-trusts-registration-service>Start now (at the foot of the page)>Create sign in details>Enter email address>Continue>Enter Confirmation code (from email)>Continue>Enter full name>Continue>Create a Government Gateway password (make a note of this somewhere safe)>Continue>Continue (Set up recovery word)>Enter recovery word (make a note of this somewhere safe)>Continue>Make a note of Government Gateway User ID>Continue>Choose Organisation as type of account needed>Continue>Answer Yes to question as to the trust already having been registered online>Save and Continue>Answer Yes to the trust having a UTR>Enter UTR>Continue>Answer Yes to whether an agent is managing the trust’s online register>Continue>Continue>Give lead trustee last name>Continue>Enter lead trustee DoB>Continue>Enter lead trustee NI number>Continue>Continue>At this point the system may ask for further information regarding the trust, enter this>Continue>Submit
The executor then needs to tell you that they’ve completed the process at which point you generate an authorisation link to send to them via your agent services account. The client then clicks this and follows the instructions through to approval of you as their agent – you should get an email once you have been appointed.
My client has obtained the new UTR (it came by post). It had the effect of rendering the original 64-8 obsolete so again I have had to send the new 64-8 by post It just seems a bit cumbersome with the mixture of actions being done either online or by post - it should be made a bit clearer. Once HMRC have that I hope I can finally get the authorisation form the client. HMRC have sent me paper forms as well so they either don’t have much faith either in me or their own system but I am determined to complete the return online.
Is it a residential property gain, or just general CGT. In case it is of help, I’ve been trying to pull together a guide for what to do with the 30-day CGT reporting - and there’s a bit on estates here https://www.att.org.uk/uk-property-reporting-service-users-guide.
Apologies if it is something else and not of use to you.
Thanks
Helen Thornley
Association of Taxation Technicians