HMRC’s MTD update for agents - May 2021

HMRC’s latest MTD update for agents, number 17 dated May 2021, can be found here.

It contains useful information and illustrative journeys around obtaining client authorisations, signing clients up to MTD for ITSA, and a new agent viewer of clients’ income tax records.

Please note that on slide 15 of the Agent Viewer it says at the end that the annual updates for 6 April 2019 to 5 April 2020 were due by 5 January 2021 and were submitted on 28 January 2020. This is an error and the annual declaration is due by 31 January following the end of the tax year, so in that example by 31 January 2021.