Making Tax Digital for Income Tax is due to come in over a staggered period from April 2026 so there is still 18 months until the rollout starts, but HMRC has issued a flurry of guidance for agents, sole traders and individuals affected by the extension to income tax self assessment.

Now HMRC has made progress on software development and there is now a system in place to deal with cases where more than one agent or accountant is involved with a single client.

In an update to the MTD for Income Tax service guide, HMRC stated: ‘Previously, customers could have only one active agent registered to act on their behalf.

‘With the implementation of multiple agent support, customers can now have several agents with different levels of access.’

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