Hope this might be helpful:
To create a bare-bones permission set for login and Role Center access, use the Permission Recorder.
- Create an empty custom permission set (e.g.,
BASE LOGIN).
- Assign only this new set and
D365 BASIC to a test user.
- Start the recorder on your custom permission set.
- Log in as the test user, allow the Role Center to load, then log out.
- Stop the recorder and apply permissions.
- Review the recorded permissions; they represent the minimum required.
Reference: https://learn.microsoft.com/en-us/dynamics365/business-central/dev-itpro/administration/administration-special-permission-sets?wt.mc_id=MVP_354389
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