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Our understanding from the HMRC Talking Points webinar on 2SV on 21 February 2017 (available to see at Notary Public near me ) is that individual members of staff can be given delegate access to log on to a business HMRC account. This means each member of staff will have their own Government Gateway credentials, and must then set up 2SV for those credentials themselves. Again, business owners may wish to record and manage delegate access on staff departures.
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