HMRC Allows Shared MTD Access For Accountants & Bookkeepers

For years, the collaboration process under Making Tax Digital for Income Tax (MTD IT) was much more complicated, and only one professional could access a client’s digital tax records. This all changed with the release of new guidance from HMRC on 16 April 2025, confirming the rollout of multi-agent access for MTD IT.

This update outlines how taxpayers can authorise both a main and a supporting agent. Since this is a new announcement, there are many factors to consider and facets to explore. So, we seek to explore what this means for accountants and bookkeepers, explain the key differences between the main and supporting agents, and discuss mistakes accountants may unwittingly make.

Alright! Let us dive in.

Main vs Supporting Agents: What is the Difference?

HMRC’s new guidelines illustrate the need for multi-agent access for Making Tax Digital for Income Tax. For example, a bookkeeper would be a supporting agent who submits quarterly updates, and an accountant would be a main agent who finalises and submits the tax return.

The main and supporting agents can sign up or opt out clients from MTD IT, submit quarterly updates, and contact HMRC about current and past returns.

However, a supporting agent has limitations regarding amending income sources, requesting repayments and adjusting payments on the account. Also, the supporting agent cannot view the client’s calculations or payment history or notify the client that they no longer need to file.

The guidelines mark certain tasks with an asterisk, meaning a supporting agent can undertake those responsibilities under certain circumstances. For instance, the supporting agent can claim losses and reliefs only if the supporting agent has submitted the tax return.

What This MTD Access Means for Accountants & Bookkeepers

This shared access streamlines collaboration between accountants and bookkeepers and ensures clients have flexibility in managing their tax returns.

Under this shared initiative, only the client can assign agent roles; for a particular client, there can be only one main agent but several supporting agents.

To elaborate on this further, let us consider this scenario. If the client chooses to change their main agent, the agent who previously held that responsibility would lose access. However, in the case of a supporting agent, they will remain authorised even if new supporting agents are added.

According to the HMRC, “Those currently authorised as agents for Self Assessment will automatically become main agents when a client signs up to MTD if there is no need for a supporting agent.”

Risks & Restrictions to Watch Out For

There are several risk factors accountants and bookkeepers need to be aware of, both for themselves and their clients.

First, accountants and bookkeepers must educate clients on adding a supporting agent. If the supporting agent is accidentally set as the main agent, it will revoke the current main agent status, and HMRC will not notify the accountant or client if this happens.

Also, it’s important to clarify the roles and responsibilities of the main and supporting agents, and this needs to be reflected in the engagement letters, accountants and bookkeepers draft.

Another key point to keep in mind is that supporting agents can only submit quarterly updates but cannot receive penalty notifications for late submissions, as such notifications go directly to the main agent. Thus, it is important for agents to communicate with each other and stay on top of any such issues.

Conclusion

Multi-agent functionality for MTD ITSA marks a long-awaited improvement for tax professionals. For years, several stakeholder bodies, such as CIOT, ATT, and ABAB, have pushed for a solution incorporating multi-agent access, recognising it as a practical approach to regulatory compliance.

While there are several risks and communication challenges to be aware of, this change brings much-needed flexibility, especially for clients working with both accountants and bookkeepers. With the MTD rollout set for April 2026, this inclusion of shared access is a step towards making the system workable for everyone.