HMRC clarifies guidance on signing up for MTD for ITSA

HMRC has incorporated the following two general updates into its guidance Sign up as an individual for making tax digital for income tax:

• the series of steps to be taken before using MTD for ITSA now advises agents to check whether and when their client is able to sign up, clarifies that the agent services account is not the same as an agent’s HMRC online services for agents account, and also tightens up the ‘what you will need’ list; and
• the criteria for voluntarily signing up has also been updated, confirming that compatible software is required and that the taxpayer’s accounting period must run from 6 April to 5 April -  complete list of criteria for voluntary sign-up of taxpayers by agents has also been added.