Quick answer
You can have one main agent and any number of supporting agents for MTD for Income Tax. Both can sign you up and send quarterly updates. Only your main agent can submit your tax return, see your full tax position and penalties, and deal with your Self Assessment as a whole.
Key facts
One main agent at a time
Any number of supporting agents
Both can send quarterly updates
Only the main agent submits the tax return
What each can do
Task | Main agent | Supporting agent |
|---|---|---|
Sign you up or opt you out | Yes | Yes |
Add or cease business income | Yes | Yes |
Send quarterly updates | Yes | Yes |
See all your Self Assessment income | Yes | No |
Submit your tax return | Yes | No |
See tax calculations and penalties | Yes | No |
Change payments on account | Yes | No |
When supporting agents help
A bookkeeper could send your quarterly updates as a supporting agent while your accountant, as main agent, completes your tax return. You can also have supporting agents without a main agent.
Authorising them
Each agent sends you an authorisation request, which you accept through your tax account. See authorising your accountant.