Authorising a Client with HMRC

What this is

Before you can submit MTD updates or tax returns on behalf of a client, HMRC needs to confirm that you are authorised to act for them. A new relationship normally uses a digital-handshake link that the client approves. HMRC may instead confirm an existing Self Assessment relationship after you add the relevant agent code to your Agent Services Account.

What you see on screen

Open the client from /app/workspace to reach /app/workspace/:clientId. The client page shows an authorisation timeline and the next available action. Common states include:

• Not Authorised - no authorisation has been requested yet
• Pending - an authorisation request has been sent but your client has not yet approved it
• Authorised - your client has approved the authorisation and you can file on their behalf

How to authorise a client

The authorisation process involves both you and your client:

1. Open the client from the Client Workspace.
2. Create an HMRC invitation if aligned.tax did not create one while adding the client.
3. Review and send the invitation email, or copy the link and share it securely.
4. Your client signs in with their Government Gateway credentials - they use their own login, not yours
5. Your client approves the authorisation - they confirm that they want your practice to act on their behalf
6. Check the status from the workspace or client page. Once authorised, aligned.tax synchronises the client’s businesses and quarterly obligations.

Things to know

• You need your Agent Reference Number (ARN) set up first. Enter your ARN in Settings before starting the authorisation process. Without it, the authorisation request cannot be created.
• The client needs a valid email, NINO and postcode. You can correct these from the client details section.
• HMRC may confirm an existing relationship. In that case, a new invitation is not required.
• Your client must use the correct HMRC sign-in details. They may have more than one account, so they must use the details for the tax service they are authorising. If they cannot sign in, direct them to GOV.UK’s HMRC online services help.
• The digital-handshake link expires after 21 days. If it expires, create and send a new request.

If something goes wrong

Your client did not receive the authorisation link

Open the client page and resend the email or copy the invitation link.

Authorisation is stuck on “Pending”

Your client may not have completed the process. Ask them to open the link and use the correct HMRC sign-in details, then use Check status. If the invitation has expired, create a new one.

Your client cannot sign in to the right HMRC account

Direct them to GOV.UK’s HMRC online services help. They may have more than one account and must use the sign-in details for the tax service they are authorising.

Authorisation was revoked

If your client or HMRC revokes the authorisation, the status will revert to “Not Authorised”. You will need to go through the authorisation process again.

FAQ

How long does authorisation take?

If your client acts immediately, authorisation can be completed in minutes. The link expires after 21 days, so prompt action is best.

Can I authorise multiple clients at once?

New digital-handshake requests are approved individually. Existing Self Assessment authorisations can be added in bulk to the Agent Services Account by adding each relevant Self Assessment agent code, but each eligible client must still be signed up for MTD.