Agent roles for MTD for income tax explained

New guidance from HMRC states that sole traders and landlords within making tax digital (MTD) for income tax can appoint multiple agents to act on their behalf at the same time. It also explains there are two agent roles – ‘main’ and ‘supporting’.

Main agents have full access to MTD for income tax services and will be able to see and do everything that their client can online with a few exceptions. They will have the same access to MTD for income tax services as existing agents.

Supporting agents have limited access to MTD for income tax services. They can only see a client’s business and property income details and can do fewer tasks than main agents.

HMRC explains that for example a bookkeeper might complete quarterly updates. In this scenario they are a supporting agent. An accountant might finalise the client’s...