HMRC have updated the section ‘Introducing Multi-Factor Authentication’ in the Tax Agent's Handbook by updating the section ‘How MFA works’.
The change clarifies that to activate MFA in a Government Gateway account; users will be required to enter an access code / activation code. MFA will then be applied to all services linked to that single Gateway account.
However, where multiple Government Gateway accounts are used, MFA activation dates may vary.
For Bookkeepers
In short, more than one Government Gateway account means more than one MFA activation date. However, once MFA has been activated on all Gateway accounts members may hold, one-time access codes will be sent allowing access to HMRC’s online services
As always, ICB points you to the latest version of the Handbook, highlighting the reason it has changed.