The Agent Services Account: A Complete Guide for MTD Agents

The UK’s tax system is moving rapidly into the digital era, with Making Tax Digital (MTD) at the forefront of the transformation. As key rollout dates approach, having an agent services account (ASA) is now essential for any agent managing clients’ tax affairs.

This guide explains what an ASA is, how it works and why it’s crucial for staying compliant as HMRC expands its digital services.

What is an agent services account?

An agent services account HMRC’s modern gateway for tax agents. It provides access to online services connected to Making Tax Digital for VAT and Making Tax Digital for Income Tax, replacing parts of the older HMRC Online Services platform.

Think of the ASA as the central hub connecting you, HMRC, and your MTD-compatible software. It’s the system that allows agents to:

• Manage MTD obligations
• Authorise clients
• Submit digital updates
• Link software to HMRC
• Register trusts and estates online

While some HMRC services still sit within the older Government Gateway, the ASA is rapidly becoming the core platform for digital tax management.

Why do you need an agent services account for MTD?

With MTD expanding, an ASA is no longer optional. It’s the only route through which agents can manage VAT and Income Tax digital submissions.

Key upcoming MTD milestones include:

• 6 April 2026: MTD for Income Tax Self Assessment becomes mandatory for individuals earning over £50,000.
• 6 April 2027: Threshold lowers to include individuals earning more than £30,000.

VAT‑registered businesses are already required to comply, and you can check the MTD eligibility requirements to find out if you meet them.

An ASA enables you to:

• Link your clients to MTD
• Authorise and connect compliant software
• Submit quarterly updates and final declarations
• Manage clients’ digital tax obligations centrally and securely

Without an ASA, agents will not be able to act digitally on behalf of clients as MTD requirements widen.

Who should create an agent services account? 

Any tax agents working on behalf of clients that are or will be involved in Making Tax Digital should look into creating an agent services account, although an account will also be useful for any agents who would like to register trusts or estates online with HMRC.

Due to the government’s and HMRC’s overall commitment to digitising the UK’s tax system, arguably the need for an agent services account also extends to all tax agents, as the number of online services offered by HMRC is expected to increase in the future.

How to set up an agent services account 

Getting started with your agent services account isn’t complicated, but you’ll need some key details to hand. You can find a full guide to setting up your ASA, or here’s a quick checklist to lead you through the process.

1. Create Your Account: You’ll need your firm’s Government Gateway ID and password, as well as your Unique Taxpayer Reference (UTR) and the postcode associated with your UTR.
2. Authorise Software: To use the account for MTD submissions, you must link compatible software to your agent services account. HMRC provides a list of tested and recognised software providers.
3. Client Management: Invite existing clients to connect with your agent services account or authorise new clients so you can act on their behalf for MTD.

Once set up, you’ll have direct access to new MTD services alongside the ability to manage client authorisations efficiently. Unlike older systems, this account offers enhanced functionality designed to keep pace with HMRC’s digitisation goals.

Is there anything else agents should be aware of?

With everything moving online, secure MTD workflows are super important. HMRC has introduced an optional two-step verification (2SV) process for extra safety. It adds an extra step when logging in by sending a unique code to your phone or email.

Currently, two-step verification is not required when creating an agent services account, although HMRC did note in Issue 66 of its Agent Update that the optional use of two-step verification should be available in the near future for firms that wish to make use of it when agents log in to the agent services account.

Even though two-step verification is not currently required when creating or logging into an agent services account, please note that you will have to use two-step verification when you link your Making Tax Digital compatible software to your agent services account.

Aside from security matters, another important feature of the agent services account is that only one agent services account should be in place per firm. This means that only the person responsible for all things tax or administration-related at the agent’s firm should create an account.

The future of MTD

HMRC isn’t stopping here. Making Tax Digital (MTD) is gradually rolling out to more groups of taxpayers, so it’s only a matter of time before these tools become essential for everyone managing tax affairs. By setting up an agent services account now, you’ll stay ahead of the game while saving yourself stress as new rules come into effect.

If you’re unsure about where to start, HMRC’s resources can help. They’ve got tools to guide you through setting up your account, choosing the right software, and understanding your responsibilities under MTD.

Conclusion

Although traditional Government Gateway IDs can still access some HMRC online services, it’s now essential for tax agents to set up an agent services account. This account is crucial for managing the expanding requirements under Making Tax Digital (MTD).

With MTD for Income Tax set to roll out in phases, starting in April 2026 for individuals earning over £50,000 and extending to those earning over £30,000 in April 2027, an agent services account ensures agents are prepared to handle these changes efficiently.

The account is more than just a technical tool; it’s at the center of managing digital tax submissions. From linking MTD software to submitting quarterly updates, this account streamlines compliance. Since the UK’s tax system will continue to digitise, the role of agent services accounts will only grow, offering access to additional online services over time. Preparing now by establishing an agent services account is key to staying compliant and ready for future MTD milestones.