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What is Agent services account?
Last verified 23 October 2026
An agent services account is the HMRC online account that tax agents use to act for clients. For Making Tax Digital for Income Tax, an agent needs one to ask for your authorisation, sign you up and send submissions for you. It is separate from the older HMRC online services for agents account.
Why it matters to landlords
You authorise an agent by accepting a request they send from their agent services account. The consent statement tells you whether they will be your main agent or a supporting agent. You can have only one main agent at a time but any number of supporting agents. A main agent can finalise your tax position, view your tax calculation and submit your tax return. A supporting agent can send quarterly updates and manage business and property income details, but cannot submit your return or see your calculation.
Agents can copy existing Self Assessment authorisations into the account, but that does not sign you up for Making Tax Digital on its own. To create an account, an agent needs business sign in details, a Unique Taxpayer Reference and anti money laundering supervision in place.
Example
A landlord uses an accountant for the year end and a letting agent for the monthly figures. The accountant becomes the main agent and submits the tax return. The letting agent becomes a supporting agent and sends the quarterly updates.
MTD for landlords who use a letting agent →
Related terms
- Signing up for MTD for Income Tax
- MTD for Income Tax (MTD ITSA)
- Government Gateway
- Quarterly update
- Unique Taxpayer Reference (UTR)