Choose agents for Making Tax Digital for Income Tax
How main and supporting agents can help sole traders and landlords manage Making Tax Digital for Income Tax.
If you바카라 사이트檙e a sole trader or property landlord, you can choose to have one or more tax agents help you to manage Making Tax Digital for Income Tax.
If you바카라 사이트檙e an agent, you can ask to be either a main agent or supporting agent for your clients. Each type of agent can view different parts of a client바카라 사이트檚 records and do different tasks.
For example, a bookkeeper might complete quarterly updates. In this scenario, they are a supporting agent. An accountant might finalise the client바카라 사이트檚 overall tax position and submit their final tax return. In this scenario, they are a main agent.
Sole traders and property landlords
As clients, sole traders and property landlords can:
- only have one main agent at a time, but any number of supporting agents
- have a main agent without any supporting agents
- have supporting agents without having a main agent
- use more than one agent for Making Tax Digital for Income Tax only 바카라 사이트� for other tax services, such as Self Assessment, you can only use one agent
Different agents can be appointed for different taxes.
Main and supporting agents
Agents for Making Tax Digital for Income Tax can be a main agent for some clients and a supporting agent for others.
If several agents are involved in a single business, for example, UK or foreign property, one single set of business accounts must be produced. This applies to quarterly updates to HMRC and final tax returns, once adjustments have been made.
An example of a single business could be all of a client바카라 사이트檚 combined income from UK property. A client earning income as a sole trader from several different places would not be classed as a single business 바카라 사이트� you바카라 사이트檇 need to treat each source as a separate business.
Main agents
Main agents can fully manage a client바카라 사이트檚 Making Tax Digital for Income Tax. They can do everything a supporting agent can and almost everything their client can. The only things a main agent cannot do are:
- set up a Direct Debit for the client
- change how a client wants to be contacted by HMRC
Supporting agents
Supporting agents have limited access to Making Tax Digital for Income Tax services. They can only see a client바카라 사이트檚 business and property income details. They can do fewer tasks than main agents.
For example, supporting agents cannot:
- set up a Direct Debit for the client
- change how a client wants to be contacted by HMRC
- view all sources of a client바카라 사이트檚 income for Self Assessment
- finalise a client바카라 사이트檚 overall tax position聽
- submit a client바카라 사이트檚 tax return聽
- view a client바카라 사이트檚 tax calculation
If a client authorises several supporting agents to act on their behalf, we cannot restrict their access and permissions to one single business.
Check the table in the section 바카라 사이트楥ompare how main and supporting agents can help바카라 사이트� to find out what supporting agents can and cannot do.
How to get authorised as an agent
-
Create an agent services account if you do not already have one.
-
Use your agent services account to聽ask a client to authorise you.
The client will get different consent statements, depending on whether you apply to be a main or supporting agent. This means they바카라 사이트檒l know what details you can see and what tasks you can do for them.
If you are currently the main agent for your client, it바카라 사이트檚 your client바카라 사이트檚 responsibility to tell you if they choose a different main agent to act on their behalf. If they do choose a different main agent, you will lose access to your client바카라 사이트檚 account.
You will remain authorised as a main agent if your client chooses to also appoint other supporting agents to act on their behalf. Supporting agents will also remain authorised if additional supporting agents are required.
If the client does not agree to authorise you, we바카라 사이트檒l continue to deal with any agent they바카라 사이트檝e already authorised.
When we can automatically authorise an agent
If you have an agent services account, and:
- have already signed a client up for Making Tax Digital for Income Tax, we바카라 사이트檒l treat you as their main agent
- have not yet signed up for Making Tax Digital for Income Tax, you바카라 사이트檒l be able to add existing authorisations for your Self Assessment clients 바카라 사이트� we바카라 사이트檒l authorise you as a main agent for these clients
If you add existing client authorisations, you바카라 사이트檒l still need to make sure each client is signed up for Making Tax Digital for Income Tax. They can sign themselves up, or you can do it for them.
Read about how to add authorisations and check the right authorisations are in place.
Once you바카라 사이트檙e authorised
Read Making Tax Digital for Income Tax as an agent: step by step for more information on what to do next.
This includes finding software that works with Making Tax Digital for Income Tax. Check you are approved by your client to authorise the chosen software before sign up.
How to de-authorise an agent
Agents can do this in their agent services account by selecting 바카라 사이트楥ancel a client바카라 사이트檚 authorisation바카라 사이트� and following the instructions provided.
Sole traders and property landlords can do this through the 바카라 사이트楳anage Your Tax Agent바카라 사이트� or 바카라 사이트楳anage who can deal with HMRC바카라 사이트� option in their tax account.
Read how to change or remove agent authorisations
Compare how main and supporting agents can help
| Task | Main agent | Supporting agent |
|---|---|---|
| Sign a client up to Making Tax Digital for Income Tax, or opt them out | Yes | Yes |
| Contact HMRC about a client바카라 사이트檚 current and previous tax returns | Yes | No |
| Contact HMRC about a client바카라 사이트檚 sole trader and property businesses (UK or foreign property) | Yes | Yes |
| View all sources of income for Self Assessment | Yes | No |
| Add or cease a client바카라 사이트檚 sole trader and property business income (UK and foreign property) | Yes | Yes |
| View and amend a client바카라 사이트檚 non-business income | Yes | No |
| Request a repayment on behalf of a client | Yes | No |
| Adjust a client바카라 사이트檚 payments on account | Yes | No |
| Set up a client바카라 사이트檚 Direct Debit for payment arrangements | No | No |
| View a client바카라 사이트檚 due dates for payments, quarterly updates and tax return | Yes | Yes |
| Find and choose compatible software and use it to manage a client바카라 사이트檚 tax return | Yes | No |
| Find and choose compatible software and use it to manage a client바카라 사이트檚 sole trader and property business records | Yes | Yes |
| Change a client바카라 사이트檚 quarterly update periods to calendar update periods (if applicable) using compatible software | Yes | Yes |
| Complete and submit a client바카라 사이트檚 quarterly sole trader and property income and expenses update | Yes | Yes |
| Use compatible software to either submit quarterly updates of sole trader and property business income and expenses, or send this annually and make accounting adjustments | Yes | Yes |
| Finalise a client바카라 사이트檚 overall tax position, submit their tax return (including uploading any supporting documents) and submit tax return amendments | Yes | No |
| Claim losses and relief, such as capital allowances | Yes | Yes 바카라 사이트� if the agent has submitted the return |
| Tell HMRC that a client no longer needs to file a tax return | Yes | No |
| View a client바카라 사이트檚 tax calculations and amounts owed and paid | Yes | No |
| View a client바카라 사이트檚 personal details, including their name and address | Yes | Yes 바카라 사이트� if the client uses their own name or private address for their business name or address |
| Set or change a client바카라 사이트檚 contact preference with HMRC | No | No |
| View a client바카라 사이트檚 National Insurance number and Unique Taxpayer Reference (UTR) | Yes | Yes |
| Receive copies of all statutory communications sent to a client | Yes | No |
| Receive copies of a client바카라 사이트檚 penalty notices for late submission of quarterly updates or tax returns, or late payment of Income Tax (regardless of who submitted them) | Yes | No |
| View and appeal against client penalties issued for late submissions of quarterly updates or tax returns, or late payment of Income Tax (regardless of who submitted them) | Yes | No |
| View all quarterly update totals for clients, using compatible software | Yes | Yes |
| View聽designatory details of any other agents assigned to a client바카라 사이트檚 record | No | No |