Confirmation of registration and enrolment
You'll now see a screen confirming that you've successfully enrolled for VAT for Agents service.
HMRC will also send you an Activation Code (PIN). This is sent by post to your principal place of business. Please allow seven to ten days to receive the code. You’ll need the Activation Code to activate the VAT for Agents service to enable you to allocate clients and submit VAT Returns on their behalf. You must activate the service within 28 days of the date shown on the letter or the code will expire and you'll have to request a new one online.
As an agent you must be formally authorised by an individual or a business to deal with HMRC on their behalf. HMRC won't be able to discuss your client's tax affairs with you if you haven't got their formal authorisation.
In most cases getting formal authorisation is straightforward. To file VAT Returns online you must have first gone through the Online Agent Authorisation process.