The two roles
Main agents can do everything a supporting agent can and almost everything the client can do for MTD for Income Tax. The exceptions are setting up a Direct Debit and changing how HMRC contacts the client.
Supporting agents have limited access. They can see business and property income details and carry out fewer tasks, for example preparing and sending the quarterly updates.
Who can do what
This table summarises HMRC’s own comparison. HMRC’s page lists more tasks than shown here, so check it before relying on a particular permission.
| Task | Main agent | Supporting agent |
|---|---|---|
| Sign a client up to MTD for Income Tax, or opt them out | Yes | Yes |
| Submit quarterly updates of sole trader and property income and expenses | Yes | Yes |
| Choose compatible software and use it to manage business and property records | Yes | Yes |
| View due dates for payments, quarterly updates and the tax return | Yes | Yes |
| Finalise the overall tax position and submit the tax return and any amendments | Yes | No |
| View and amend non-business income | Yes | No |
| View tax calculations and amounts owed and paid | Yes | No |
| Adjust payments on account | Yes | No |
| Request a repayment for the client | Yes | No |
| Receive copies of statutory communications and penalty notices | Yes | No |
| View and appeal penalties for late updates, returns or payments | Yes | No |
| Set up a Direct Debit, or change how HMRC contacts the client | No | No |
How many agents you can have
- Only one main agent at a time.
- Any number of supporting agents.
- You can have a main agent and no supporting agents, or supporting agents and no main agent.
- More than one agent is allowed for MTD for Income Tax only. For other services such as Self Assessment, only one agent is allowed. Different agents can be appointed for different taxes.
- If several agents work on the same business, HMRC says one combined update must be sent for each update period, and submitted for the tax return after any adjustments.
How an agent is authorised
- The agent creates an HMRC agent services account if they do not have one.
- From that account, the agent asks you to authorise them.
- You receive a different consent statement for a main agent and for a supporting agent, showing what that agent can see and do.
- You are still responsible for making sure you are signed up to MTD for Income Tax. HMRC says adding an authorisation does not sign a client up automatically.
If an agent already acts for you for Self Assessment, HMRC recognises that authorisation for MTD for Income Tax and treats them as your main agent. If an agent has already signed you up to MTD for Income Tax, HMRC also treats them as the main agent.
Changing or removing an agent
- If you appoint a new main agent, the previous main agent loses access to your account. It is your responsibility to tell your current main agent that you are changing.
- Adding supporting agents does not remove your main agent or other supporting agents.
- Agents can cancel an authorisation in their agent services account. You can remove an agent yourself in your tax account using “Manage Your Tax Agent” or “Manage who can deal with HMRC”.
Questions to ask before you appoint someone
- Will you act as my main agent or a supporting agent, and for which taxes?
- Who sends the quarterly updates, and who finalises the tax return?
- Which software will be used, and has it been approved for me?
- Who will receive HMRC’s letters and penalty notices?
- What happens to my records if we stop working together?
These are practical questions rather than HMRC requirements. Whoever you appoint, you remain responsible to HMRC for your records and your tax.