HMRC have agreed to allow local authorities to have Agency Service Accounts, on the condition the local authority registers with an anti-money laundering supervisor. These are professional bodies mainly accountancy and tax bodies (not CIPFA who recommend HMRC), but they require a practice registration number, so HMRC may be supervisor of default.
To register go via www.gov.uk/.../money-laundering-regulations-register-with-hmrc and sign in using the principle sign in for LA providing the service. Select unincorporated body you will then be asked for registered name of the authority and its UTR that used for CIS, also on the Childcare Choice letter sent in March 2018. You then enter the form area which request a wide range of information, you have 28 days to complete the application. (This is as far as I have got).
Please note the HMRC’s policy is that VAT Returns and other tax return for third parties should always be submitted as an agent.
Please contact me if you have any problems via email grant_hitchman@ sandwell.gov.uk ,so I can raise them with HMRC.