Signing up clients as an agent
Existing Self Assessment authorisation helps — but it does not automatically enrol a client into MTD for Income Tax. Each client still needs an individual signup.
Not tax advice.
Prerequisites (from GOV.UK)
- Apply for an agent services account if you do not have one (this is different from HMRC online services for agents).
- Get the client to authorise you for MTD for Income Tax (steps differ if you are already authorised for Self Assessment).
- Sign up each client individually through the online service.
Self Assessment authorisations
- Existing SA authorisations are recognised for MTD for Income Tax.
- Check they appear in your agent services account; if not, add SA agent codes from HMRC online services.
- Adding authorisations does not sign the client up — you still run signup per client.
- It does not remove access in HMRC online services for clients who stay on Self Assessment only.
Client eligibility reminders
- Client must be registered for Self Assessment.
- Client must have submitted a tax return in the last 2 years.
- Check exemptions before pushing signup (exemptions guide).
Practice ops tip
Track three states per client: (1) in-scope band, (2) agent authorised in agent services account, (3) MTD signed up + software authorised. Missing any one blocks a clean first quarterly update.
Sources:
https://www.gov.uk/guidance/sign-up-your-client-for-making-tax-digital-for-income-tax
https://www.gov.uk/guidance/add-your-client-authorisations-for-making-tax-digital-for-income-tax