{"id":16460,"date":"2025-04-02T09:27:35","date_gmt":"2025-04-02T08:27:35","guid":{"rendered":"https:\/\/figsflow.com\/uk\/?p=16460"},"modified":"2025-12-19T10:41:27","modified_gmt":"2025-12-19T09:41:27","slug":"acsp-how-can-accountants-prove-verify-clients-identity","status":"publish","type":"post","link":"https:\/\/figsflow.com\/uk\/acsp-how-can-accountants-prove-verify-clients-identity\/","title":{"rendered":"ACSP: Accountants’ Role in Proving & Verifying Client Identity"},"content":{"rendered":"\t\t
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The UK government has introduced stricter identity verification requirements, and any negligence or failure could result in civil penalties and criminal charges. This is part of the broader Authorised Corporate Service Provider or ACSP registration regime.<\/p>\n\n

With the new ACSP requirement introduced as the part of Economic Crime and Corporate Transparency Act 2023 (ECCTA), accountants and corporate service providers must ensure the mandatory identity verification of company directors, PSCs and others linked to UK businesses.<\/p>\n\n

But how can accountants verify someone\u2019s identity under this new requirement? Let\u2019s explore.<\/p>\n\n

How Can ACSP Accountants Verify Client Identities?<\/h2>\n\n

To verify the identity<\/a> of your client (company directors, PSCs & others), first you need consent from the client to act on their behalf. For this, login to the HMRC agent service account, navigate to the \u201cManage your client\u2019s MTD services\u201d section and follow the prompts.<\/p>\n\n

Once you get consent from the client, you\u2019ll need the client\u2019s Unique Reference Number (UTR), National Insurance Number (NIC), company registration number and proof of identity. Additional documents such as a passport, client’s business registration documents, and tax returns may also be required based on the client’s risk profile.<\/p>\n\n

In addition to this, ensure you submit a statement to the registrar to confirm that the ID verification checks meet the required standard and make sure to maintain records of client pertaining to ID verification checks.<\/p>\n\n

What is the Verification Process For \u201cHarder to Verify\u201d Clients?<\/h2>\n\n

Accounts may face challenge to verify small groups of individuals categorised as \u201cHarder to Verify\u201d officers. These group typically involves:<\/p>\n