Making Tax Digital · Accountants
Authorising an accountant for MTD: how agent access and form 64-8 fit together
ONLY£15A MONTHHiring an accountant and authorising them with HMRC are separate steps.
Hiring an accountant and authorising them with HMRC are separate steps. The engagement explains the work you are buying; HMRC authorisation determines what the agent can access and do. Neither step requires giving the accountant your personal Government Gateway password.
Establish what access already exists
Form 64-8 is one familiar route for appointing an agent for relevant taxes. For MTD Income Tax, HMRC's agent sign-up guidance explains the current process. Existing Self Assessment authorisations can be recognised, with the necessary agent services account arrangements.
Do not assume that every existing client needs a completely new authorisation, or that an old authorisation automatically completes MTD registration. Agent access, client sign-up and software authorisation are connected but distinct tasks.
Agree the scope of the appointment
Ask who will keep records, resolve queries, submit updates and complete the annual return. Where more than one agent is involved, confirm the main and supporting roles. HMRC's annual-return process distinguishes the permissions available to the main agent.
The accountant should use their own authorised access. If a request arrives unexpectedly, confirm it through contact details you already trust before accepting an access request or sharing identity information.
Worked example: an existing Self Assessment client
Priya's accountant already acts for her Self Assessment. The practice checks that the authorisation is available through the appropriate agent account, confirms her MTD start date and completes the separate sign-up and software steps.
Priya and the practice also agree who supplies missing receipts and approves each update. Existing tax authorisation does not answer those commercial and practical questions.
Make responsibility visible at each stage
An effective practice process identifies who supplies the records, who resolves queries, who reviews the figures and who submits. Record those responsibilities in the engagement and workflow. Do not rely on the assumption that somebody else has completed the final step.
Agent authorisation is also separate from client consent to a commercial service. Use HMRC's correct MTD authorisation process and the agent's own access. A client should not hand over their Government Gateway password simply to make the process more convenient. HMRC explains how to authorise an agent.
Track each relevant business and period. A green client-level indicator can hide an outstanding property update if the sole-trade update has been completed. Store the approved figures and acknowledgement against the correct record.
For recurring work, use a short exception list rather than sending the client every transaction again. Give each question a reference, amount and clear request. Access controls and a secure reply route matter, especially where the same practice handles several family members or businesses. Good workflow design reduces repeated questions without replacing professional judgement.
Share the information needed for the task
Tax records need to be useful without containing unnecessary personal detail. Keep payment references sufficient to reconcile the accounts, and hold sensitive client notes in the appropriate restricted system. Financial software should not become a second, informal store for clinical notes or identity documents.
Use individual accounts and the access controls available for the service. Remove access when a working relationship ends. A secure product can still be misused through shared sign-ins, forwarded access links or files sent to the wrong person.
For Open Banking, distinguish account-information access from payment initiation. Read the consent screen and check the authorised provider. Account-information permission does not itself authorise moving money, but Open Banking as a whole also includes separately authorised payment services. The FCA explains these different services.
If you need an assurance about encryption, hosting, retention or security testing, ask for the current documented answer. Terms such as “bank-grade” do not tell you which controls apply to a particular service. Choose a workflow whose permissions and responsibilities you understand, and protect the email or phone account used to recover access.
Choose software by the work it needs to do
Start with your actual income sources and records. A sole trade, a UK property business and foreign property can involve different requirements. A product suitable for one set of circumstances is not automatically suitable for every annual-return item you might have.
HMRC's software guidance allows different approaches, including software connected to existing spreadsheets. Check the complete workflow: importing or recording transactions, reviewing the quarterly summary, submitting it, making corrections and completing the annual return.
Try a representative sample that includes a refund, a private transaction, a cash item and an awkward bank description. Ask how the system handles a missing period and how you export records if you leave. These questions are more informative than a long feature list.
Software support and professional tax advice are different services. Confirm who answers each kind of question, when help is available and what the quoted fee covers. Avona.app's entry-level self-service price is £15/month; professional services and additional product capabilities should be checked against the current scope rather than assumed to be included.
Keep a record of the handover
Confirm the services, effective dates, outstanding obligations and access arrangements in writing. When changing advisers, arrange record transfers and remove access that is no longer required. Check submission status directly rather than assuming that appointing a new agent has completed old work.
Take the next step
Avona.app offers a self-service route from £15/month. Bring your records together, review the figures and choose a workflow that fits your business. For professional help, discuss the scope and total price of Avona Concierge, managed by chartered accountants, before choosing a service.