MTD for Income Tax As An Agent

1. The Concept

By using a dedicated "bridge" email (an email you control that is not your primary practice email), you can bypass the need for constant client intervention during the National Insurance (NI) verification and Agent Services Account (ASA) authorisation steps for future setups.

2. Initial Setup (First Client)

• Invite the Bridge User: In the client’s Property or Sole Trader plan, invite a "new user." Use an email address you own that is distinct from your main accountant login.

• Accept Invitation: Log in as that new bridge user to activate the account.

• MTD Setup: Navigate to the MTD setup section while logged in as the bridge user.

• Verification: Enter the client’s National Insurance (NI) number when prompted.

• Authorisation: When redirected to HMRC, use your Agent Services Account (ASA) credentials to authorise the connection.

Note: During the HMRC authorisation flow, the agent will be asked to run through a security ID check. The Agent must provide their own details.

3. Scaling to Future Clients

Once the bridge user is established and successfully linked to your ASA for one client, follow these steps for every subsequent MTD IT client:

• Step A: Invite the same bridge email address into the new client’s subscription.

• Step B: Log in as the bridge user.

• Step C: Complete the MTD IT setup. Because this user identity is already associated with your ASA authorisation flow in your browser/system, the handshake between the software and HMRC is significantly faster.

Please Note: This workflow is a temporary solution. Once full support for is implemented, this bridge-user method will no longer be necessary. We recommend using this approach only for active MTD IT setups until that formal update is released.