MTD for Income Tax - Client Authority and Consent Form
Records a client's instruction and consent to register for MTD for Income Tax.
A client authority and consent template for use where a client asks you to register them with HMRC for Making Tax Digital for Income Tax. It records the client's instruction, confirms they understand that registration cannot normally be reversed, and captures their consent to submit information to HMRC.
How to use this template: merge fields shown in square brackets are replaced automatically when the document is generated for a client. Review and tailor the wording to your own firm before use.
Client Name: [Name]
UTR (if known): [TaxRef:PersonalUTR]
NI Number (if applicable): [TaxRef:NINO]
Address: [HomeAddress]
Date: [CurrentDate]
Authority to Register for Making Tax Digital for Income Tax
You confirm that you have instructed [Firm Name] to register you with HM Revenue and Customs (HMRC) for Making Tax Digital for Income Tax (MTD IT).
You hereby authorise [Firm Name] to act on your behalf for the sole purpose of completing and submitting the necessary application to register you for MTD IT via HMRC’s Agent Services Account or other authorised digital process.
Irrevocability of Registration
You acknowledge that once you are registered for Making Tax Digital for Income Tax, you will be subject to the MTD IT rules from the date of registration.
You further acknowledge that, under current HMRC rules, registration cannot generally be reversed or cancelled simply by choice. Deregistration is only permitted where you no longer meet the qualifying criteria or where HMRC allows withdrawal under specific circumstances.
You confirm that you have been made aware of this position and that you wish to proceed with registration.
Client Responsibility
You acknowledge that you remain legally responsible for complying with Making Tax Digital for Income Tax requirements once registered.
You confirm that the information you have provided to [Firm Name] for the purpose of registration is accurate and complete to the best of your knowledge.
Consent to Submit Information
By e-signing this document, you consent to [Firm Name] submitting your personal and tax information to HMRC electronically for the purpose of registering you for MTD IT.
Disclaimer: This template is provided for general guidance only and does not constitute legal, regulatory, or professional advice. Users should tailor its content to their own firm’s practices and procedures, and are strongly encouraged to consult qualified legal and compliance professionals to ensure full compliance with applicable laws, regulations, and professional standards.