HMRC has announced a significant update to Making Tax Digital (MTD) for Income Tax, confirming that more than one agent can now act for a single client. This change comes ahead of the phased MTD rollout, which starts in April 2026.
Previously, only one agent could act on behalf of a client. Now, HMRC allows a main agent and multiple supporting agents to collaborate on a client’s tax matters. The main agent has full access to all tax services, including final declarations and calculations, while supporting agents have restricted access. Supporting agents can submit updates, but cannot view calculations or make final filings.
Taxpayers can now authorise a single main agent and several supporting agents, providing greater flexibility in managing their tax affairs. However, an agent cannot serve as both the main and supporting agent of the same client.
Agents looking to participate in MTD for Income Tax must first create an agent services account. Existing client authorisations can be transferred from self assessment, while new clients will need fresh authorisations. HMRC is currently running pilots, allowing agents to test the system in a sandbox environment.
This update enhances the collaborative potential between agents while safeguarding critical tax actions for the main agent.
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