Signing up
Source: gov.uk (2025-07-09)

Check if you or your client can sign up early, how to choose the right software and authorise a tax agent and software.

Before signing up for Making Tax Digital for Income Tax, you’ll need to choose software that works with Making Tax Digital for Income Tax.

If you have an agent, your agent will also need to set up the right authorisations so they can act on your behalf.

Agents can sign up their clients once they have their permission and authorisation using their agent services account. This is different to the HMRC online services for agents account.

If you have an agent

Sole traders and landlords can use an agent (like a bookkeeper or accountant) to help with Making Tax Digital for Income Tax.

Once authorised, an agent can help with all or certain tasks, including:
- signing up their client’s business
- using software to create and store digital records for their clients
- sending quarterly updates
- submitting a tax return to HMRC after the tax year end
For sole traders and landlords

If you’ve already authorised your agent for Self Assessment, you do not need to authorise them again for Making Tax Digital for Income Tax.

You should:
- discuss Making Tax Digital for Income Tax and software options with your agent
- agree who will manage each part of the process and certain tasks
- make sure your agent has the right details about your businesses or property, including about income sources
Choosing more than one agent

As part of Making Tax Digital for Income Tax, you can choose to have one or more tax agents to help you (https://www.gov.uk/guidance/choose-agents-for-making-tax-digital-for-income-tax). This can either be a main or supporting agent. Each type of agent can view different parts of a client’s records and do different tasks.

For example, your bookkeeper might complete and send quarterly updates to HMRC. In this example, they are a supporting agent. You may have an accountant to finalise your overall tax position and submit your final tax return. In this example, they are a main agent.

For agents

To act on behalf of your clients, you’ll need to:
- create an agent services account (https://www.gov.uk/guidance/get-an-hmrc-agent-services-account), if you do not already have one
- have authorisation from your client
- add any existing Self Assessment authorisations to your agent services account
Find out more about:
- how to add your client authorisations for Making Tax Digital for Income Tax (https://www.gov.uk/guidance/add-your-client-authorisations-for-making-tax-digital-for-income-tax)
- being a main or supporting agent for Making Tax Digital for Income Tax (https://www.gov.uk/guidance/choose-agents-for-making-tax-digital-for-income-tax)
Once authorised as a main agent, you can submit tax returns on your client’s behalf. Your client should check the information in their tax return is correct before submission.

Choose compatible software

You or your agent will need software that works with Making Tax Digital for Income Tax to sign up. You can get software that either:
- creates digital records
- connects to your existing records (bridging software)
Check with the software provider that their product meets your specific needs. The software product or products that you choose will need to:
- support your income sources covered by Making Tax Digital for Income Tax (self-employment, UK property, foreign property)
- let you send your quarterly updates and submit your tax return to HMRC
- work with your accounting period
If you want to sign up for the 2025 to 2026 tax year, check with your provider that the software will work with Making Tax Digital for Income Tax during this time.

Find software that works with Making Tax Digital for Income Tax (https://www.gov.uk/guidance/find-software-thats-compatible-with-making-tax-digital-for-income-tax).

Sign up for the service

Once you have chosen software, you can now:
- sign up for Making Tax Digital for Income Tax if you’re an individual (https://www.gov.uk/guidance/sign-up-your-business-for-making-tax-digital-for-income-tax)
- sign up your client for Making Tax Digital for Income Tax if you’re an agent (https://www.gov.uk/guidance/sign-up-your-client-for-making-tax-digital-for-income-tax)
Authorise your software

Once you’ve signed up, your compatible software needs to be connected to HMRC for Making Tax Digital for Income Tax. To authorise your software:

Enter your Government Gateway user ID and password into your software.

Follow the software’s instructions to complete setup.

Use the Government Gateway user ID from when you signed up for either:
- Self Assessment
- an agent services account if you’re an agent
Each product will work differently depending on how much the software provider has developed it.

You’ll need to renew this connection every 18 months. Your software should remind you when it’s time to reconnect.

What to do next

Find out how to manage your new online tax account after you sign up (https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/after-you-sign-up).