Agent Authorisation Explained
If you use an accountant (agent) to handle your MTD submissions, they need your authorisation before they can act on your behalf. This page explains how authorisation works for both agents and individuals.
What is agent authorisation?
Agent authorisation is the process by which a taxpayer grants an accountant permission to submit MTD data to HMRC on their behalf. Once authorised, the agent can:
- View the client’s obligations and submission history
- Submit quarterly updates
- Submit the Final Declaration (main agents only)
- View tax calculations (main agents only)
Two types of agent
HMRC supports two agent roles for MTD:
| Agent type | What they can do |
|---|---|
| Main agent | Full access: quarterly updates, Final Declaration, view tax calculations |
| Supporting agent | Limited access: can submit quarterly updates but cannot make Final Declarations or view tax calculations |
Most accountants act as main agents for their clients.
How the authorisation flow works in Aligned
If you are an accountant
-
Set up an Agent Services Account - If you do not already have one, register at HMRC’s Agent Services Account portal. This is your central account for managing MTD clients.
-
Add the client in Aligned - Enter their details (name and NINO).
-
Send an authorisation request - Aligned generates an HMRC authorisation link for the client.
-
Client approves the request - Your client receives the link, signs in with their own Government Gateway credentials, and approves your request.
-
Authorisation confirmed - Once approved, you can submit on behalf of the client. This usually takes effect immediately, though HMRC processing can occasionally take up to 7 days.
If you are filing for yourself
If you are a sole trader or landlord filing your own MTD submissions (without an accountant), you do not need agent authorisation. Instead:
- Sign in with your Government Gateway - Connect your HMRC account directly through Aligned.
- Authorise Aligned - Grant Aligned permission to submit data to HMRC on your behalf.
- You are ready to go - You can submit your own quarterly updates and Final Declaration.
No agent is involved. You are acting for yourself.
Do existing Self Assessment authorisations carry over?
Yes, in most cases. If you already have a 64-8 authorisation (the traditional paper or online form that authorises an agent for Self Assessment), this transfers to your Agent Services Account automatically.
Key points about the transfer:
- Existing SA authorisations are migrated in bulk to the Agent Services Account - no client action is needed
- Transferred clients are auto-assigned as main agents
- Only new clients without an existing SA authorisation need the “digital handshake” reauthorisation process described above
- The old Online Services for Agents (OSA) continues to work alongside the Agent Services Account
This means most accountants will find that their existing clients are already authorised for MTD without any additional steps.
If you are an accountant
Setting up your Agent Services Account:
- You need an Agent Services Account before you can act for any MTD clients
- Register through HMRC’s online portal if you do not already have one
- Your agent reference number (ARN) is linked to this account
Managing authorisations:
- Check which clients have existing SA authorisations - these should transfer automatically
- For new clients, send the authorisation link as early as possible since clients need to action it
- Discuss the new penalty regime with clients before signing them up, as HMRC requires clients to agree to the new penalties
Agent types:
- If you want a colleague to help with quarterly updates but not Final Declarations, set them up as a supporting agent
- Main agents have full access including Final Declarations and tax calculations
If you are filing for yourself
Connecting to HMRC:
- You need a Government Gateway account. If you do not have one, you can create one at gov.uk
- Sign in through Aligned to link your HMRC account
- You authorise Aligned directly - no agent is involved
Your Government Gateway:
- This is your HMRC identity, separate from your Aligned account
- Keep your Government Gateway credentials safe - you will need them to authorise software and manage your tax affairs
- If you forget your details, HMRC can help you recover access
FAQ
Do my existing SA clients need to re-authorise?
In most cases, no. Existing 64-8 authorisations transfer automatically to the Agent Services Account. Only new clients without an existing SA authorisation need to go through the digital authorisation process.
What if my client does not have a Government Gateway account?
They will need to create one. Direct them to gov.uk to register. They will need their NINO to set up the account. Once created, they can approve your authorisation request.
How long does authorisation take?
The digital authorisation process usually takes effect immediately once the client approves the request. In some cases, HMRC processing can take up to 7 days.
Can I revoke an agent’s authorisation?
Yes. Clients can revoke agent authorisation at any time through their HMRC online account. Agents can also remove clients from their Agent Services Account.
What is the difference between 64-8 and MTD authorisation?
The 64-8 is the traditional paper (or online) form for authorising an agent for Self Assessment. MTD uses a digital authorisation process through Government Gateway. Existing 64-8 authorisations carry over to MTD, so they are effectively equivalent for clients who already have one in place.