2 Step Verification for Businesses Accessing HMRC services
From September 2017, 2 Step Verification will be compulsory for businesses accessing their online tax accounts. This means that in addition to the usual log in details, businesses will need to set up a mobile, landline or app to receive a security code each time they want access to their accounts.
Given the amount of fraudulent activity, scams and phishing attempts (particularly targeting HMRC), one cannot criticise this move.
To ensure difficulties are not encountered, ensure HMRC have your correct contact details. If more than one individual needs to access your record, perhaps consider supplying them with individual log in capabilities by establishing delegate status.