Quick answer
Your accountant sends you an authorisation request through HMRC. Once you accept it by signing in with your Government Gateway details, they can sign you up for MTD for Income Tax and send your quarterly updates and final declaration. You remain responsible for your records and for meeting deadlines.
How authorisation works
Your accountant sends you an authorisation request from their HMRC agent services account.
You sign in with your Government Gateway user ID and password and accept it.
Your accountant can then act for you for MTD for Income Tax.
What your accountant can do
Sign you up for MTD for Income Tax
Keep your digital records, or review the records you keep
Send your quarterly updates
Prepare and submit your final declaration
Main and supporting agents
HMRC lets you have a main agent and supporting agents for MTD for Income Tax. A supporting agent can do some tasks, such as quarterly updates, while your main agent handles the final declaration.
What stays your responsibility
Making sure your records are complete and accurate
Getting information to your accountant in time
Paying your tax on time
Any penalties if deadlines are missed
See the questions to ask your accountant.