Using an accountant or bookkeeper for Making Tax Digital

Main and supporting agents

HMRC's example: a bookkeeper completes the quarterly updates as a supporting agent, and an accountant finalises your tax position and submits your tax return as the main agent.

You can have a main agent with no supporting agents, supporting agents with no main agent, or both. More than one agent is only possible for Making Tax Digital for Income Tax; for other taxes, such as ordinary Self Assessment, you can only have one.

If more than one agent works on the same business, one combined update must still be sent for each update period, and one tax return after any adjustments.

Basis: Choose agents for Making Tax Digital for Income Tax

What each can do

A main agent can do everything you can except set up a Direct Debit for you or change how HMRC contacts you.

A supporting agent can sign you up or opt you out, contact HMRC about your sole trader and property businesses, and add or cease those businesses. A supporting agent cannot see all your income sources for Self Assessment, finalise your tax position, view your tax calculation, or submit your tax return.

Basis: Choose agents for Making Tax Digital for Income Tax

Adding or removing an agent

Your agent asks you to authorise them from their agent services account. The consent statement you see tells you whether they will be a main or supporting agent, and so what they can see and do.

To remove an agent, use "Manage Your Tax Agent" or "Manage who can deal with HMRC" in your HMRC tax account. If you appoint a different main agent, the previous main agent loses access.

Basis: Choose agents for Making Tax Digital for Income Tax