Managing multiple agents
Quick answer
MTD for Income Tax allows one main agent and any number of supporting agents. A bookkeeper might submit quarterly updates as supporting agent while an accountant acts as main agent and finalises the client's overall tax position.
Main agent vs supporting agent
One main agent at a time; any number of supporting agents. Supporting agents can do some in-year work but cannot finalise the overall tax position.
| Task | Main agent | Supporting agent |
|---|---|---|
| Sign a client up to MTD or opt them out | Yes | Yes |
| Submit quarterly updates | Yes | Yes |
| View all Self Assessment income | Yes | No |
| View tax calculations | Yes | No |
| Submit the tax return / final declaration | Yes | No |
| Request repayments or adjust payments on account | Yes | No |
| Set up Direct Debit for the client | No | No |
The basic rule
A client can have one main agent at a time, plus supporting agents. They can have a main agent without a supporting agent, supporting agents without a main agent, and different agents for different taxes.
Supporting agents can do some in-year work but cannot finalise the client's overall tax position, view tax calculations, submit the tax return, or request repayments or payment on account adjustments.
Where firms need to be careful
If more than one agent works on the same business, HMRC still expects one combined update for each update period and one year-end submission after adjustments. Agree who keeps digital records, who submits quarterly updates, and who owns the final tax-return review.
If a client authorises several supporting agents, HMRC cannot restrict their permissions to a single business only. A supporting appointment is still a meaningful access decision.
Practical firm policy
Where a bookkeeper and accountant both act for the same client, document in writing: who maintains digital records, who presses submit for quarterly updates, and who signs off the year-end tax return. Clear engagement terms reduce clashes and missed deadlines.
Related: Adding client authorisations · Digital readiness checklist
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