Using a bookkeeper and accountant for MTD: how HMRC’s agent access flexibility helps landlords
Landlords can now appoint more than 1 agent for Making Tax Digital for Income Tax. This allows a bookkeeper to maintain digital records and submit quarterly updates while an accountant oversees the wider tax position and submits the annual tax return. HMRC describes these roles as the “main agent” and “supporting agent”.
The arrangement is particularly useful for landlords who want regular bookkeeping support without asking their accountant to handle every routine transaction. A landlord can have only 1 main agent at a time but may appoint any number of supporting agents. It is also possible to use supporting agents without appointing a main agent. This flexibility applies specifically to Making Tax Digital for Income Tax rather than the wider Self Assessment service.
What MTD for Income Tax requires
Making Tax Digital for Income Tax became mandatory from 6 April 2026 for sole traders and landlords whose qualifying income for 2024–25 exceeded £50,000. Qualifying income means gross turnover from self-employment and property before expenses, not taxable profit. The threshold falls to more than £30,000 from 6 April 2027 and more than £20,000 from 6 April 2028.
Those within the rules must use compatible software to keep digital records and send quarterly updates for each relevant business. These updates contain cumulative totals of income and expenses and are summaries rather than separate tax returns. The first quarterly update for the 2026–27 tax year is due by 7 August 2026. The taxpayer must still submit 1 annual tax return by 31 January following the end of the tax year.
Main agent and supporting agent responsibilities
| Task | Main agent, often an accountant | Supporting agent, often a bookkeeper |
|---|---|---|
| Keep and manage digital business or property records | Yes | Yes |
| Complete and submit quarterly updates | Yes | Yes |
| View all income sources for Self Assessment | Yes | No |
| View the client’s tax calculation | Yes | No |
| Finalise the overall tax position and submit the tax return | Yes | No |
| Set up a Direct Debit or change HMRC contact preferences | No | No |
A supporting agent can therefore manage the day-to-day property records and quarterly submissions but cannot see the landlord’s complete Self Assessment position or file the final tax return. The main agent has broader access, although neither type of agent can set up a client’s Direct Debit or change the client’s HMRC contact preferences.
A practical landlord example
Suppose a landlord owns 6 flats and has gross property income above £50,000. Their bookkeeper can reconcile rent, repairs, agent fees and other costs throughout the year, then submit each quarterly update as a supporting agent. The accountant, acting as the main agent, can review the records, consider reliefs and allowances, check other income and complete the tax return.
Need Expert Accounting Advice?
If you are unsure about tax, bookkeeping, payroll, property accounts or business finances, speak to the team at FHP Accounting for clear, practical guidance.
This division can reduce duplication and reserve specialist accountancy time for areas such as tax planning across a property portfolio or bringing together several income streams.
Setting up the arrangement
Each agent needs an Agent Services Account and the landlord’s authorisation. An agent who has already signed a client up for MTD may be treated automatically as the main agent. Where multiple agents work on the same property business, they must coordinate so that only 1 combined update is submitted for each period. HMRC explains the available roles in its Making Tax Digital for agents guidance.
Both agents should agree who maintains the source records, which software will be used, how adjustments will be shared and who checks each deadline. Clean records also make filing early easier and reduce the risk of year-end corrections.
A single firm can also provide both bookkeeping and tax support. As a landlord accountant, FHP Accounting can manage quarterly reporting and the annual return or work alongside an existing bookkeeper. Companies are not within MTD for Income Tax, but separate support is available for residential property management accounting and an outsourced finance department.
Get MTD-ready without the stress
Our accountants in Nottingham help landlords organise digital records, agent authorisations and reporting responsibilities. Whether you need a main agent, bookkeeping support or guidance when starting out, contact FHP Accounting to put a clear MTD process in place.
I lead FHP Accounting, an accountancy practice specialising in Commercial and Residential Property Accounting. Our goal is to make the administration of running property portfolios easier for landlords, managers, and investors — allowing you to focus on what you do best, while we take care of everything behind the scenes.
Need Expert Accounting Advice?
If you are unsure about tax, bookkeeping, payroll, property accounts or business finances, speak to the team at FHP Accounting for clear, practical guidance.
