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Multi-factor authentication for tax agents

Author: ICAEW Insights

Published: 18 Mar 2026

MTD for income tax starts in April - are your clients ready?

From April individuals with combined gross income from sole trades or property over £50,000 must keep digital accounting records and submit quarterly updates to HMRC. 

HMRC is testing multi-factor authentication (MFA) with a small group of agent volunteers ahead of a wider roll-out by the end of June 2026. From 7 April 2026, HMRC will add a new page to the agent’s sign-in journey to help promote awareness of MFA.
HMRC has asked us to share the following message:

HMRC Multi-Factor Authentication (MFA) – Change to the agent sign in journey  

HMRC are working closely with tax advisors and professional bodies to introduce multi-factor authentication (MFA) to strengthen security on agent accounts. MFA will provide greater protection as agents sign in to HMRC’s services, helping to keep accounts and client data secure.   

From Tuesday 7 April, to raise awareness of the upcoming introduction of MFA, agents will see a new page when signing in to their HMRC account on GOV.UK, linking to further guidance in the Tax Agent’s Handbook.  

A small group of agent volunteers are currently participating in a period of MFA test and learn, with testing then due to expand in April. HMRC will be contacting agents who they recognise would benefit from early adoption of the additional security MFA offers. This may be agents who have previously contacted HMRC due to account suspension or to raise security concerns.   

Members using automated processes or third-party software for their sign-in journey should check whether any software updates are needed and allow time for those adjustments. These changes only apply to web sign in on GOV.UK and will not affect services such as PAYE or Making Tax Digital for VAT. We urge agents to prepare and depending on their circumstances, identify the best approach for them to manage MFA’s introduction.  

To give agents time to prepare, HMRC will confirm the MFA go-live date for the wider agent community as early as possible, currently scheduled for delivery by the end of June 2026, but subject to successful testing.  

ICAEW will cover the changes in more detail in future articles.

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