List Clients Needing Authorisations

Lists the clients whose active or proposed services require one of the requested HMRC authorisation types, one row per client, with an entry for each type that client needs. A type a client does not need simply has no entry. Filtering by status selects which clients appear, not which of their authorisations are returned, so a row always shows everything the client needs rather than only the part that matched. Filtering by HMRC verification result works the same way, and reads a client that cannot be checked as missing details whatever result is stored against it.