Multiple Agent Authorisation for MTD for Income Tax

16/04/2025 - MTD
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HMRC has announced the launch of its new multiple agent functionality for Making Tax Digital (MTD) for Income Tax – a significant development that will directly impact how bookkeepers and accountants support self-employed clients and landlords

The update, part of HMRC’s Enabling Multiple Agents (EMA) project, means that individuals who sign up to MTD for Income Tax can now authorise more than one agent to act on their behalf. This is a long-awaited move that introduces greater flexibility for clients who receive support from more than one adviser – for example, a bookkeeper managing day-to-day records and an accountant handling year-end work. 

Why it matters for bookkeepers 
Previously, MTD for Income Tax users could only appoint a single agent to act for them digitally, limiting the ability of clients to work with both a bookkeeper and an accountant through HMRC’s systems. With the multiple agent solution now live, clients can formally authorise both professionals without having to switch access or duplicate approvals throughout the year. 

For bookkeepers, this means: 

  • You can continue to provide ongoing MTD support without needing to displace an existing adviser. 

  • Clients will benefit from a more joined-up approach, particularly where roles are shared between bookkeeper and another agent such as an accountant.

  • There is less administrative disruption for clients who rely on multiple advisers. 

Next steps for ICB members 
Bookkeepers working with MTD for Income Tax clients should: 

  • Familiarise themselves with the multiple agents process by reviewing HMRC’s guidance here. 

  • Discuss this new capability with clients who may benefit from multi agent authorisation – particularly those already working with both a bookkeeper and another agent such as an accountant.

  • Coordinate with accountants or other advisers to ensure smooth client service and avoid duplication. 

HMRC has confirmed that it will continue to refine and improve the system over the next 12 months, ahead of full MTD for Income Tax mandation in April 2026. 

We’ll continue to provide updates as the system develops. In the meantime, this is a positive step that reflects the feedback of the bookkeeping profession and recognises the collaborative way many clients are supported. 

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