If you want an accountant to handle Making Tax Digital for you, there is one step before they can do anything: you have to authorise them. It sounds like paperwork, and it is, but it protects you and it is the step most often delayed. This guide explains what agent authorisation is, how it generally works, and how to avoid the delays that catch people out.
Key takeaways
- An agent cannot act for you on MTD until HMRC records your permission.
- The agent normally sends a request, and you approve it through your HMRC account.
- Authorisation covers dealing with HMRC on tax matters. It does not give access to your bank.
- Do it early, because delays near a deadline can mean missed updates.
- Always follow the current steps on GOV.UK, because HMRC has changed the process.
What is agent authorisation?
Agent authorisation is how you give an accountant or tax adviser formal permission to act on your behalf with HMRC for a particular tax. For Making Tax Digital, that typically means the agent can view your details, send quarterly updates and submit final declarations, depending on what you agree. HMRC explains the setup for agents and clients on GOV.UK's agent services pages. The agent needs an HMRC agent services account, and you need your own government gateway sign-in.
How the process usually works
- You tell your accountant you want them to act for you and give the details they ask for.
- The accountant sends an authorisation request to HMRC linked to you.
- You receive a link or instructions, and sign in to approve it.
- HMRC records the permission, and the accountant can act from that point.
Details such as the exact identifiers requested can change, so follow the current guidance. For the broader picture of who has to join MTD, see our eligibility guide.
What your agent can and cannot do
| Usually possible with authorisation | Not part of authorisation |
|---|---|
| Send quarterly updates on your behalf | Accessing your bank account |
| View your tax records held by HMRC | Taking money from you without agreement |
| Submit the final declaration with your approval | Deciding your tax position without your input |
| Deal with HMRC queries on the tax covered | Acting for taxes you have not authorised |
You remain legally responsible for your tax affairs. Your agent submits what you give them, so accurate records still matter. See our quarterly deadlines guide for what must be sent and when.
Worked example (illustrative)
"Nadia", an illustrative example, is a self-employed driver who decides to hand MTD to an accountant. She tells the accountant in good time. The accountant sends the request, and Nadia approves it from her HMRC account that week. When the first quarterly update comes round, everything is in place and the accountant submits it. Compare "Owen", another illustrative example, who agrees to appoint an accountant two days before an update is due. The authorisation cannot be completed in time, and he has to scramble. The lesson is simple: authorise early, before the deadline pressure begins.
Practical tips to avoid delays
- Have your government gateway sign-in working before you start.
- Check that your name and tax references match HMRC's records.
- Watch your email or post for HMRC's part of the process.
- Confirm with your accountant which taxes each authorisation covers.
- Review your authorised agents occasionally, and remove those you no longer use.
Common mistakes
- Assuming signing an engagement letter is enough. HMRC needs its own authorisation.
- Leaving it until the deadline. Approval can take time.
- Forgetting the software. Authorisation does not replace MTD compatible software and digital records.
- Mixing up taxes. Income Tax, VAT and Corporation Tax can need separate arrangements.
- Not telling the agent about changes. New address or business details should be shared promptly.
We set up authorisation, software and quarterly submissions for our clients. See our MTD compliance service or get in touch.
Frequently Asked Questions
Why does my accountant need authorisation for MTD?
HMRC will not let an agent act for you on Making Tax Digital until you have given permission. That permission lets the agent view your details and submit updates on your behalf. It is a safeguard for your tax affairs.
Is MTD authorisation the same as the old 64-8 form?
Not exactly. Agent authorisation for MTD for Income Tax uses a digital process through your HMRC account, rather than relying only on the older paper-based approach. Check the current process on GOV.UK, as HMRC has updated it over time.
Can I cancel my agent's authorisation?
Yes. You can withdraw permission if you change agent or no longer need help. Check GOV.UK for the current way to do this.
Does authorisation mean my agent controls my money?
No. Authorisation lets the agent deal with HMRC on specific tax matters. It does not give access to your bank account.
Do I need to authorise separately for VAT and Income Tax?
Often yes. Different taxes can have separate authorisation routes, so confirm with your agent which permissions are in place for each tax.
Related reading
How Berber Accounts & Tax helps
We are a London-based, specialist gig-economy and MTD accounting practice working with fixed monthly fees. If you would like this handled for you rather than doing it yourself, we can help.
Schedule a consultation →Written by the Berber Accounts & Tax team, 124 City Road, London EC1V 2NX, United Kingdom.
Last reviewed: 3 October 2026.
This article is general information, not personal tax advice. Speak to a qualified accountant about your own circumstances before acting on it.