Guidance

Sign up your client for Making Tax Digital for Income Tax

Use the online service to sign up your client'sclient businessvoluntarily up for Making Tax Digital for Income Tax andif findyou’re outan what to do next.agent.

From:
HM Revenue & Customs
Published
10 February 2020
Last updated
922 JanuaryApril 20232024 — See all updates

What Making Tax Digital for Income Tax is

Making Tax Digital for Income Tax is a new way of reporting propertyincome and self-employmentexpenses incomeif toyour HMRC.client Youis musta sole trader or landlord. You’ll need to:  

Who helpshould ussign testup and develop when 

Making Tax Digital for Income Tax beforeis 6currently Aprilvoluntary. 2026,You you may be able to voluntarily sign up your client throughto yourhelp softwareus providertest now.

Beforeand youdevelop usethe Makingservice. TaxFrom Digital6 forApril Income2026, Tax

it will become mandatory in phases based on your client’s total annual income from self-employment or property.

You should:

  1. FindCheck outwhich ifclients yourneed clientto can sign up.  

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

GetIf anyour agentclient serviceswill accountneed —to thissign isup differentin tofuture, youryou HMRCcan onlineeither:

  • use servicesthis forservice agentsvoluntarily account.

  • Checknow that— for all your clientclient’s hasself-employment alreadyand submittedproperty income sources

  • continue sending a Self Assessment tax return oras registered for Self Assessment.

    normal 

FindIf outyou’re hownot toan useagent, there’s a different way to sign up as an individual for Making Tax Digital for Income Tax.. 

Who can sign up voluntarily  

IfWe’ll ask you aresome able,questions andwhen chooseyou to sign up your clientclient. voluntarilyThis now, you will needconfirm toif getthey’re softwareable thatto workssign withup Making Tax Digital for Income Tax.voluntarily.

You cannotcan submitsign returnsup untilyour youclient arevoluntarily usingif compatible(all software.of the following): 

Get
  • their authorisation

Youpersonal needdetails are up to signdate inwith toHMRC 

  • they’re youra agentUK servicesresident 
  • they accounthave anda thenNational either:

      Insurance number
    • followthey thehave stepssubmitted inat yourleast accountone toSelf askAssessment thetax clientreturn, toor authorise you have done this on their behalf 
    • copythey’re yourup client’sto existingdate authorisationwith their tax records — for Selfexample, Assessmentthey fromhave yourno outstanding HMRCtax onlineliabilities 
    • their servicesaccounting forperiod agentsaligns account,to the totax youryear agent— servicesit accountmust run from 6 April to 5 April 

    What you will need

    Your client mustcan havealso use an accounting period that runs from 61 April to 531 April.March, if the software they choose supports this. You or your client must:

    • select calendar quarters in the software before the first update is made
    • make an adjustment at the end of the first tax year — so that their income and expenses from 1 April to 5 April are included in their tax return

    You’llYou need:cannot sign up your client voluntarily if they:  

    • theirhave fulla nameHigh Income Child Benefit Charge
    • theirhave datea ofpayment birthplan with HMRC 
    • theirare Nationala Insurancepartner numberin a partnership 
    • theirclaim businessMarried startCouple’s dateAllowance 
    • claim Blind Person’s Allowance 
    • are currently, or theare dategoing theyto startedbe, receivingbankrupt propertyor incomeinsolvent 
    • theare naturean MP, minister of theirreligion businessor (theirLloyds trade)underwriter 
    • theirhave accountingincome methodfrom suchbeing asa cashfoster basiscarer accounting or traditionalbeing accounting

    Youin maya alsoshared belives askedscheme 

  • have forincome theirfrom businessa nametrust 
  • have andincome addressfrom fora selfjointly employmentowned property  
  • have income sources.

    Tofrom signa up,furnished yourholiday clientlet

  • are mustsubject alsoto bea registeredcompliance toenquiry  
  • use file‘averaging’ Selfor Assessmentother taxarrangements returns.because You’lltheir needprofits thevary Governmentbetween Gatewayyears user— IDfor andexample, passwordbecause youthey’re gota whenfarmer, writer or artist  

    • If you signedsign up foryour anclient, agentduring servicestesting account.they will not be able to:

    Sign

    Youof canlosses

  • change signtheir upaccounting yourperiod
  • change clienttheir nowaccounting throughmethod

    • What ayou’ll recognisedneed 

    You’ll providerneed whoto offersget software that works with Making Tax Digital for Income Tax.Tax. When choosing software, always check with the software providers to make sure it meets your needs.

    IfYou’ll youneed alreadyan haveagent software,services youaccount must— contactthis is different to your providerHMRC aboutonline signingservices up.for agents account.

    IfYou’ll youneed doyour notclient’s:  

    • full havename 
    • date software,of youbirth 
    • National shouldInsurance choosenumber 

    For fromeach the list of recognisedyour softwareclient’s availableincome nowsources, andyou’ll contactneed:  

    • their yourbusiness chosenstart providerdate aboutor the signdate upthey process.

      Checkstarted ifreceiving youproperty canincome 

    • the voluntarilyaccounting signmethod upsuch youras clientcash now

      Youbasis mustaccounting checkor withtraditional accounting 

    • the tax year your client beforewould signinglike themto up.

      Youstart mayusing beMaking ableTax toDigital voluntarilyfor signIncome upTax 

    If your client nowis ifa allsole oftrader, theyou’ll followingalso apply:need:

    • yourtheir client’sbusiness detailsname are— keptthis upis tothe datename withthey HMRCuse on their invoices 
    • yourtheir clientbusiness hasaddress  
    • the anature Nationalof Insurancetheir numberbusiness (their trade)

    Get your clientclient’s ispermission 

    You amust UKtalk resident

  • to your client isbefore alreadyyou registeredsign forthem Selfup. Assessment
  • yourYou client’sshould accountingtell periodthem:  

    • what alignsyou’re to thesigning taxthem yearup —to 
    • what it mustmeans runfor fromthem 
    • that 6HMRC’s Aprilnew topenalties 5will April
    • yourapply clientto hasthem submittedif atthey leastmiss onedeadlines Selffor Assessmentsubmitting their tax return,return or youpaying havetheir donebill

    We’ll thiswrite onto theiryour behalf

  • oneclient orto moreconfirm ofwhen thethey’ve followingbecome wereliable includedfor inthese penalties.

    After getting your client’s lastpermission, return: you need to sign in to your agent services account and then either: 

    • anfollow existingthe self-employmentsteps income
    • ain UKyour propertyaccount incometo source
    • aask foreignthe propertyclient incometo sourceauthorise you 
  • copy your clientclient’s isexisting upauthorisation tofor dateSelf withAssessment theirfrom taxyour recordsHMRC —online services for example,agents theyaccount, haveto no outstandingyour taxagent liabilitiesservices account 

    • You

    How cannotto sign up yetyour ifclient 

    You’ll yourneed client:the Government Gateway user ID and password you got when you signed up for an agent services account.

    After —you’ve forsigned example,up 

    Find highout incomemore Childabout Benefitusing chargesMaking orTax certainDigital pensionfor taxIncome charges

  • hasTax.  

    You aor paymentyour arrangement

  • isclient astill partnerneed into send a partnership
  • isSelf currently,Assessment ortax arereturn goingfor tothe be,tax bankruptyear orbefore insolvent
  • isthey astarted Ministerusing ofMaking religion,Tax LloydsDigital underwriterfor orIncome fosterTax. carer
    •  

    Get helphelp 

    Help and support for Making Tax Digital.. 

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

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

    *[HMRC] His Majesty’s Revenue and Customs

    Published 10 February 2020
    Last updated 922 JanuaryApril 20232024 + show all updates

    1. Information for users who want to voluntarily sign up now has been updated as you can now use the sign up service instead of a software provider. Information about who can and cannot sign up voluntarily has been updated.

    2. Welsh translation added.

    3. The date for helping to test and develop Making Tax Digital for Income Tax has been extended to 6 April 2026.

    4. The steps to take and what you will need before using Making Tax Digital for Income Tax have been updated. You can check if you can voluntarily sign up your client now.

    5. Information on what you'll need and before you sign up for Making Tax Digital for Income Tax has been updated.

    6. Information on what to do after you've signed up your client has been updated.

    7. A Welsh translation has been added.

    8. Information in the 'Before you start' section has been updated with what you need to do before you can sign up a client for Making Tax Digital for Income Tax.

    9. Information has been updated under 'before you start' to advise ways your client can authorise you through your agent service account.

    10. Welsh translation has been added.

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