If the accountant is submitting the VAT Returns online, you will require the HMRC user ID and password.
You may find that you will need to set-up a new ID and password if they old VAT Returns were being submitted via the Accountants log-in or add them as a client under your agent log-in for Submitting a VAT Return.
Hope this helps.
Ben
-- Edited by woody88 on Monday 12th of March 2012 01:02:11 PM