Accounting technology / Glossary / Registering for MTD as an agent

How do you register for MTD as an agent?

Definition

To register for MTD as an agent, a firm with approved anti-money laundering supervision applies for an HM Revenue and Customs agent services account, gets each client to authorise it, then signs clients up for Making Tax Digital for Income Tax through the online service using the agent services account sign-in. Existing Self Assessment authorisations carry over.

Also calledMTD agent sign-upagent services account for MTD

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Account: Agent services account
Needs first: AML supervision
Fee: None stated

Steps to register for MTD as an agent

First put anti-money laundering supervision in place: HM Revenue and Customs rejects agent services account applications where supervision is not yet approved. Apply with the business's Government Gateway user ID, the firm's UTR and postcode, the company and VAT numbers if any, the supervisory body's name with proof, and details of relevant people, who confirm through a link using their own user IDs. HM Revenue and Customs states no fee and no fixed timescale. Once approved, create a Government Gateway user ID for each member of staff and set their access. Existing Self Assessment authorisations are recognised for MTD for Income Tax, but adding them does not sign a client up; other clients authorise the firm through a request from the account. Each sole trader or landlord has one main agent, who can submit the tax return and view calculations, and any number of supporting agents, who can sign the client up and send quarterly updates. To sign a client up, the agent needs their name, date of birth, National Insurance number and, for sole traders, the trading name, address and trade. MTD for Income Tax started on 6 April 2026 for qualifying income over £50,000, and from September 2026 HM Revenue and Customs signs up remaining clients itself. No penalty points apply for late quarterly updates in 2026-27.

Common questions

How do I get an HMRC agent services account?+

Sign in with the business's Government Gateway user ID, select Apply now and give the firm's UTR, postcode and anti-money laundering supervisor with proof. Supervision must be approved before applying.

Do I need new authorisations for MTD for Income Tax?+

No for existing Self Assessment clients: those authorisations are recognised, though they must appear in the agent services account and the client still needs signing up. Other clients authorise the firm through a request from the account.

What is the difference between a main and supporting agent for MTD?+

A client has one main agent, who can submit the tax return and view calculations. Supporting agents, any number of them, can sign the client up, manage income sources and send quarterly updates.

What do I need to sign a client up for MTD?+

The client's full name, date of birth and National Insurance number; for sole traders also the trading name, business address and trade, and the start date of any income source begun in the last two tax years.