ICB highlights another September 2026 update to the all-important Tax Agent’s Handbook.
On 24 September 2026, HMRC updated the section ‘Introducing Multi-Factor Authentication’ in the Tax Agent's Handbook. This is in Step 5 ‘Consider how access codes will be received’.
The change clarifies that activation codes can be received by voice call, i.e. a telephone will ring and an automated voice will give the code. As with a code received by test message, it lasts for 15 minutes and the important things to note from the update are:
- Voice call can be used on both landline and mobile devices; but
- Is not suitable for telephone lines managed by a switchboard
For Bookkeepers
ICB will always point you to the latest version of the Handbook, highlighting the reason it has changed.