MTD Agent Authorisation for Landlords: How to Connect Your Accountant in 2026/27
Last updated 24 June 2026 · 9 min read · By the LandlordTaxAi Editorial Team
The short answer
For 2026/27, landlords in MTD for Income Tax can connect an accountant through HMRC’s agent services account and, where needed, a digital handshake authorisation. MTD is mandatory from 6 April 2026 if your qualifying income was over £50,000 for 2024/25, with later thresholds of £30,000 from 6 April 2027 and £20,000 from 6 April 2028. Your agent can help submit quarterly updates and the tax return, but you remain responsible for the accuracy of the figures and paying HMRC on time.
MTD agent authorisation for landlords is the process that lets your accountant or bookkeeper act for you inside HMRC’s Making Tax Digital for Income Tax service. It is not just “giving your accountant your login”. HMRC says you must not share Government Gateway sign-in details, and agents must not use a client’s credentials.
If you already have an accountant for Self Assessment, the setup may be quicker because existing Self Assessment authorisations can be added to the accountant’s agent services account. If you are choosing whether to use an accountant, software, or both, read accountant vs MTD software for landlords alongside this guide.
This article explains exactly what needs to happen in 2026/27, what your accountant can and cannot do, and the checks to complete before the first MTD quarterly update. If you are not sure whether MTD applies to you yet, start with do I need MTD for rental income.
Who needs to authorise an agent for MTD in 2026/27?
You only need MTD agent authorisation if you want an accountant, tax agent or bookkeeper to deal with your MTD Income Tax account on your behalf. You can still use MTD without an agent, but many landlords will want help with software setup, quarterly updates, year-end adjustments and the final tax return.
For 2026/27, the first mandatory group is landlords and sole traders with qualifying income over £50,000 for the 2024/25 tax year. Qualifying income means gross self-employment and property income before expenses, not taxable profit.
MTD is being phased in. The relevant threshold is checked by tax year, so a landlord below the 2026/27 threshold may still come in later. If your position is borderline, use the MTD threshold calculator for landlords before asking an accountant to set everything up.
| MTD start date | Qualifying income test | Who this catches |
|---|---|---|
| 6 April 2026 | Over £50,000 in 2024/25 | First mandatory MTD group |
| 6 April 2027 | Over £30,000 in 2025/26 | Second phase |
| 6 April 2028 | Over £20,000 in 2026/27 | Third phase |
The threshold is based on gross qualifying income before expenses. A landlord with £54,000 rent and £16,200 expenses is still over the £50,000 MTD threshold.
What MTD agent authorisation actually does
MTD authorisation gives an agent permission to act within the Making Tax Digital for Income Tax service. It is separate from simply emailing your accountant your rental statements, and it is not the same as sharing your HMRC login.
HMRC recognises existing Self Assessment authorisations for MTD Income Tax, but the accountant must check that the relevant Self Assessment agent code has been added into their agent services account. If it has not, they need to add the existing Self Assessment authorisations there before signing you up or acting for you under MTD.
If your accountant is not already authorised for your Self Assessment, they can create an MTD authorisation request and send you a digital handshake link. You then sign in with your own tax account details and approve the request.
- Your accountant needs an HMRC agent services account for MTD Income Tax.
- Existing Self Assessment authorisation can be reused if it is correctly added to the agent services account.
- A new authorisation normally uses HMRC’s digital handshake process.
- You should never give your Government Gateway username or password to an accountant, bookkeeper, letting agent or family member.
Do not send your HMRC login details to anyone. HMRC’s digital handshake exists so your accountant can be authorised without using your personal credentials.
Main agent vs supporting agent: which should a landlord choose?
MTD Income Tax allows landlords to use a main agent, supporting agents, or both. This matters if you have an accountant and a separate bookkeeper, or if your letting agent provides bookkeeping but not tax return work.
HMRC says a landlord can have only one main agent at a time for MTD Income Tax, but can have any number of supporting agents. For other tax services, such as Self Assessment outside MTD, different rules may apply.
A simple buy-to-let landlord usually appoints the accountant as main agent. A supporting agent is more useful where someone else prepares the rental records or quarterly figures, but the accountant still finalises the tax position.
| Role | Typical use | Can do |
|---|---|---|
| Main agent | Accountant | Manage most MTD tasks and submit the tax return |
| Supporting agent | Bookkeeper | Work on business or property income details |
| Landlord | Owner | Still responsible for accuracy and payment |
For MTD, all UK property income counts as one business. Foreign property income is treated as a separate business, so tell your accountant if you have overseas rental income.
Before you start: landlord checklist
Before your accountant tries to connect to your MTD Income Tax account, get the basics ready. Most delays happen because the landlord is not registered for Self Assessment, has not filed a recent tax return, is using the wrong Government Gateway account, or has not agreed who will use which software.
HMRC says that to sign up for MTD Income Tax you must be registered for Self Assessment and have submitted a tax return in the last 2 years. If you are newly renting out property, the first task may be Self Assessment registration rather than MTD authorisation.
- Check whether MTD applies to you from 6 April 2026, 6 April 2027 or 6 April 2028.
- Confirm your Unique Taxpayer Reference, National Insurance number and Government Gateway access.
- Ask your accountant whether they already act for you for Self Assessment.
- Agree whether the accountant will be main agent or supporting agent.
- Choose MTD-compatible software before sign-up; HMRC does not provide the bookkeeping software.
- Decide who will keep digital records day to day: you, your accountant, your bookkeeper or a shared workflow.
The smoothest setup is: confirm your MTD start date, choose software, authorise the agent, then connect the software before the first quarterly update.
How the authorisation process works step by step
There are two common routes. If your accountant already acts for you for Self Assessment, they may be able to add the existing Self Assessment authorisation to their agent services account and then sign you up for MTD. If they are not already authorised, they will usually send you a digital handshake request.
The agent route is different from the individual landlord route. If you use an agent, HMRC says they can sign you up instead, but they still need your permission and the correct authorisation in place.
After authorisation, your accountant and software setup still need to be checked. For landlords moving from spreadsheets, read spreadsheet to MTD migration before the first update period closes.
- Your accountant checks whether they have an agent services account.
- They check whether your existing Self Assessment authorisation has been added.
- If needed, they add the relevant Self Assessment agent code to the agent services account.
- If there is no existing authorisation, they create a digital handshake request.
- You approve the request using your own HMRC sign-in details.
- Your accountant signs you up or connects to your MTD Income Tax service and software.
Do not wait until the quarterly deadline. Agent authorisation, software connection and client identity checks can take time, especially if your HMRC account details are out of date.
What your accountant can do after authorisation
Once authorised, your accountant can help you use MTD Income Tax through compatible software. The core MTD jobs are keeping digital records, sending quarterly updates, making year-end adjustments and submitting the tax return by the normal Self Assessment deadline.
Quarterly updates are summaries of income and expenses, not tax returns. HMRC does not receive individual receipts or invoice images in the quarterly update, but your digital records must support the totals submitted.
Main agents can do almost everything a landlord can do in the MTD service, but HMRC says they cannot set up a Direct Debit for the client or change how the client wants to be contacted by HMRC. Supporting agents have more limited access and cannot finalise the overall tax position or submit the tax return.
| Task | Main agent | Supporting agent |
|---|---|---|
| Send quarterly updates | Yes | Limited role |
| View full tax position | Yes | No |
| Submit tax return | Yes | No |
| Set up client Direct Debit | No | No |
| Change HMRC contact preferences | No | No |
Even with an accountant, the landlord remains responsible for giving complete records, checking figures where required and paying any tax due.
Key 2026/27 deadlines once your accountant is connected
Connecting your accountant is not the end of the MTD process. For 2026/27, landlords in the first MTD phase need digital records from the start of the tax year and quarterly updates during the year.
HMRC says quarterly updates are due every 3 months. For standard tax-year update periods, the 2026/27 deadlines are 7 August 2026, 7 November 2026, 7 February 2027 and 7 May 2027. The tax return for 2026/27 is due by 31 January 2028.
HMRC has said it will not apply penalty points for late quarterly updates for the first tax year, 2026/27, for those required to use MTD from 6 April 2026. That does not remove penalties for late tax returns or late payment.
| Update | Standard period covered | Deadline |
|---|---|---|
| Q1 | 6 Apr to 5 Jul 2026 | 7 Aug 2026 |
| Q2 | 6 Apr to 5 Oct 2026 | 7 Nov 2026 |
| Q3 | 6 Apr to 5 Jan 2027 | 7 Feb 2027 |
| Q4 | 6 Apr to 5 Apr 2027 | 7 May 2027 |
| Tax return | 2026/27 tax year | 31 Jan 2028 |
A nil quarter still needs a quarterly update. If you have no rent and no expenses in a period, your software still needs to tell HMRC.
Free calculator · no sign-up
Rental profit & tax calculator
Estimate the tax on your rental income for 2026/27
Result
- Taxable profit (rent − expenses)
- £11,200
- Income Tax at 40%
- £4,480
- Less mortgage interest credit (20%)
- − £1,000
- Tax due on this property
- £3,480
- Income after tax
- £7,720
Estimate based on verified 2026/27 UK rates. Informational only — not personal tax advice.
Get your accountant and MTD records working together
LandlordTaxAi helps landlords keep MTD-ready rental records, connect software workflows and share clean figures with their accountant without spreadsheet chaos.
See how it worksStep by step
- 1
Check your MTD start date
Confirm whether your qualifying income puts you into MTD from 6 April 2026, 6 April 2027 or 6 April 2028. For the first phase, your 2024/25 qualifying income must be over £50,000.
- 2
Agree the agent role
Decide whether your accountant should be the main agent or whether they will act alongside a supporting agent such as a bookkeeper.
- 3
Ask the accountant to check existing authorisation
If they already act for you for Self Assessment, they should check whether the relevant Self Assessment agent code has been added to their HMRC agent services account.
- 4
Approve the digital handshake if needed
If there is no existing authorisation, your accountant sends an HMRC authorisation link. Use your own HMRC sign-in details to approve it, and never share your password.
- 5
Connect compatible software
Choose software that works with MTD Income Tax, authorise it to connect to HMRC, and agree who will maintain the digital rental records.
- 6
Test the first quarterly workflow early
Before the first deadline, check that rental income and expenses are categorised correctly and that your accountant can see the figures needed for the update.
A worked example
Example: Sarah owns two buy-to-let properties personally. Her 2024/25 Self Assessment return shows the following figures. She already has an accountant for Self Assessment and asks them to act as main agent for MTD from 6 April 2026.
| Gross rent received | £54,000 |
| Allowable rental expenses | £16,200 |
| Rental profit before finance cost restriction | £37,800 |
| MTD qualifying income tested | £54,000 |
| 2026/27 MTD threshold | £50,000 |
Sarah is in MTD from 6 April 2026 because her qualifying income is £54,000, even though her rental profit is £37,800. Her accountant can add the existing Self Assessment authorisation to the agent services account, connect MTD-compatible software, and prepare the first quarterly update due by 7 August 2026.
Frequently asked questions
Can my accountant sign me up for MTD Income Tax?
Yes. HMRC says that if you use an agent, they can sign you up instead, provided you are eligible and properly authorised. For 2026/27, the first mandatory group is landlords and sole traders with qualifying income over £50,000 for 2024/25.
Do I still need to authorise my accountant if they already do my tax return?
Usually the accountant still needs to check the MTD setup. Existing Self Assessment authorisations are recognised for MTD Income Tax, but they need to be added to the accountant’s agent services account. If that has not happened, the accountant may not be ready to act for you under MTD.
What is the HMRC digital handshake?
The digital handshake is HMRC’s online authorisation process. Your agent creates an authorisation request, sends you a link, and you approve it using your own HMRC account. You should never give your Government Gateway password to your accountant.
Can I have both an accountant and a bookkeeper for MTD?
Yes. For MTD Income Tax, a landlord can have one main agent and any number of supporting agents. A common setup is an accountant as main agent and a bookkeeper as supporting agent.
Can a supporting agent submit my MTD tax return?
No. HMRC says supporting agents have limited access. They cannot finalise your overall tax position, submit your tax return or view your tax calculation. Those tasks sit with you or your main agent.
Does authorising an accountant mean I no longer need MTD software?
No. MTD Income Tax requires compatible software to keep digital records, send quarterly updates and submit the tax return. Your accountant may provide or recommend software, but the MTD workflow still needs software from 6 April 2026 if you are in the first phase.
Written and reviewed by the LandlordTaxAi Editorial Team. Our guides are reviewed against current HMRC guidance and updated when the rules change. Operated by LandlordTaxAi, United Kingdom. Follow us on LinkedIn.
Last reviewed: 24 June 2026 · Researched against primary UK sources for the 2026/27 tax year: https://www.gov.uk/guidance/add-your-client-authorisations-for-making-tax-digital-for-income-tax; https://www.gov.uk/guidance/sign-up-your-client-for-making-tax-digital-for-income-tax; https://www.gov.uk/guidance/authorise-an-agent-to-deal-with-certain-tax-services-for-you; https://www.gov.uk/guidance/find-out-if-and-when-you-need-to-use-making-tax-digital-for-income-tax; https://www.gov.uk/guidance/choose-agents-for-making-tax-digital-for-income-tax; https://www.gov.uk/guidance/sign-up-for-making-tax-digital-for-income-tax. This article is informational only and does not constitute tax advice. Check the latest details on GOV.UK or with a qualified accountant.