Sign up your client for Making Tax Digital for Income Tax

Making Tax Digital for Income Tax is a new way of reporting property and self-employment income to HMRC. You must use software to keep digital records and send Income Tax updates for your client.

If you’re not an agent, there’s a different way to sign up as an individual for Making Tax Digital for Income Tax.

If you want to help us test and develop Making Tax Digital for Income Tax before 6 April 2024, you may be able to voluntarily sign up your client through your software provider now.

Before you use Making Tax Digital for Income Tax

1. Find out if your client can sign up.

2. Check when you need to sign up your client.

3. Get an agent services account — this is different to your HMRC online services for agents account.

4. Check that your client has already submitted a Self Assessment tax return or registered for Self Assessment.

5. Find out how to use Making Tax Digital for Income Tax.

If you are able, and choose to sign up your client voluntarily now, you will need to get software that works with Making Tax Digital for Income Tax.

You cannot submit returns until you are using compatible software.

Get authorisation

You need to sign in to your agent services account and then either:

• follow the steps in your account to ask the client to authorise you
• copy your client’s existing authorisation for Self Assessment from your HMRC online services for agents account, to your agent services account

What you will need

Your client must have an accounting period that runs from 6 April to 5 April.

You’ll need:

• their full name
• their date of birth
• their National Insurance number
• their business start date or the date they started receiving property income
• the nature of their business (their trade)
• their accounting method such as cash basis accounting or traditional accounting

You may also be asked for their business name and address for self employment income sources.

To sign up, your client must also be registered to file Self Assessment tax returns. You’ll need the Government Gateway user ID and password you got when you signed up for an agent services account.

Sign up your client

You can sign up your client now through a recognised provider who offers software that works with Making Tax Digital for Income Tax.

If you already have software, you must contact your provider about signing up.

If you do not have software, you should choose from the list of recognised software available now and contact your chosen provider about the sign up process.

Check if you can voluntarily sign up your client now

You must check with your client before signing them up.

You may be able to voluntarily sign up your client now if all of the following apply:

• your client’s details are kept up to date with HMRC
• your client has a National Insurance number
• your client is a UK resident
• your client is already registered for Self Assessment
• your client’s accounting period aligns to the tax year — it must run from 6 April to 5 April
• your client has submitted at least one Self Assessment tax return, or you have done this on their behalf
• one or more of the following were included in your client’s last return:
  • an existing self-employment income
  • a UK property income source
  • a foreign property income source
• your client is up to date with their tax records — for example, they have no outstanding tax liabilities

You cannot sign up yet if your client:

• needs to report income or deductions from income sources such as employment, pension or student loan repayments
• has an income tax charge — for example, high income Child Benefit charges or certain pension tax charges
• has a payment arrangement
• is a partner in a partnership
• is currently, or are going to be, bankrupt or insolvent
• is a Minister of religion, Lloyds underwriter or foster carer

Get help

Help and support for Making Tax Digital.

Contact your software supplier if you need help creating business records or sending updates.

If you have another query about Making Tax Digital for Income Tax, contact HMRC.