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Update set-up.html.md
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mickschonhut authored Jan 29, 2019
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12 changes: 6 additions & 6 deletions source/documentation/set-up.html.md
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Expand Up @@ -55,9 +55,9 @@ To access VAT (MTD), an agent must create an [agent services account](https://ww
<a href="figures/create-an-agent-services-account.svg" target="blank">Open the create an agent services account process diagram in a new tab</a>.

1. Agent signs in with existing Government Gateway agent user ID and password
2. Agent identifies their business with its SA UTR or CTR and associated postcode
3. Agent gives some further details and chooses a password
4. HMRC creates a new Government Gateway account for the agent, and gives them their User ID
2. Agent identifies their business with its Self Assessment Unique Taxpayer Reference (SA UTR) or Corporation Tax Reference (CTR) and associated postcode
3. Agent gives some further details
4. HMRC creates a new Government Gateway account for the agent, and gives them their user ID
5. Agent checks details
6. HMRC creates the agent services account, and gives the agent their agent services account reference number

Expand All @@ -79,9 +79,9 @@ After an agent creates an agent services account, they link their existing VAT c

1. Agent signs in to their agent services account
2. Agent requests to link existing clients
3. Agent signs in to their existing Government Gateway account
4. HMRC links the clients from the existing account to the agent services account
5. Agent repeats the process with next Government Gateway account that has existing clients until all clients are linked. For example, if an agent currently has ten Government Gateway IDs they must do this ten times
3. Agent signs in to their existing Government Gateway user ID
4. HMRC links the clients from the existing user ID to the agent services account
5. Agent repeats the process with next Government Gateway user ID that has existing clients until all clients are linked. For example, if an agent currently has ten Government Gateway user IDs they must do this ten times

This service is available on GOV.UK at [www.gov.uk/guidance/get-an-hmrc-agent-services-account](https://www.gov.uk/guidance/get-an-hmrc-agent-services-account). We encourage you to include this link in your software.

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