Accessing the Making Tax Digital for Income Tax service in HMRC accounts

This guidance outlines how sole traders, landlords, and agents access the Making Tax Digital for Income Tax service through their respective HMRC online accounts. It details the steps for verifying service access and explains the range of functions available, including viewing tax estimates, checking reporting obligations, and managing penalty points. For agents, the service is accessed via the agent services account once authorisation is in place and the client has successfully signed up.

What it means for a practice

• Agents must use their agent services account to manage clients, with functionality determined by whether they are a main or supporting agent.
• If the service is not visible, it can be added manually through the 'Add a tax to your account' option in the HMRC portal.
• Practices should note that the digital account allows for tasks such as viewing due dates, managing business details, and adjusting payments on account.
• Clients must be reminded that signing up requires them to begin maintaining digital records for quarterly updates.