HMRC Talking Points: Making Tax Digital, Agent Support, VAT Changes and Income Record Viewer Guidance

The Agent Services Account is central to MTD preparation

The Agent Services Account, often shortened to ASA, is a key part of preparing for Making Tax Digital for Income Tax. HMRC’s Talking Points update makes it clear that agents need to understand how to create an ASA, how to use it and how to manage client authorisations through the correct account.

Agents can access HMRC guidance to sign in to an Agent Services Account. HMRC also provides a wider HMRC services for tax agents collection explaining which agent account is needed for different services.

Practical ASA checks for members

This is not admin for the sake of admin. If the ASA process is unclear, a practice can face delays when signing clients up for MTD. That can then create avoidable pressure close to quarterly update deadlines.

Client communication needs to start before the pressure builds

Clients do not need a long technical explanation of every MTD rule. They need clear guidance on whether they are likely to be affected, when they may need to comply, what records they must keep, what software they may need and what their agent will do for them.

A strong client message should explain that Making Tax Digital for Income Tax is being phased in from April 2026. Affected clients will need to keep digital records, use compatible software and send quarterly updates. They may also need to authorise their agent to act for them through HMRC’s digital process.

We encourage members to repeat this message across several client touchpoints. One email is unlikely to be enough. Use engagement letters, onboarding calls, bookkeeping reviews, year-end conversations and regular client communications to reinforce the same key points.

What to tell clients now

Income Record Viewer: a practical tool for client information

HMRC’s update also highlights the Income Record Viewer. This service allows authorised agents to check client pay, tax details, employment history and pension information. For practices dealing with employment income, payroll queries, pension details or tax code checks, this can reduce unnecessary back-and-forth with clients.

Agents can review the official GOV.UK guidance on accessing the Income Record Viewer. HMRC has also produced a short YouTube video for clients explaining how to authorise an agent for the Income Record Viewer.

This is useful because the client authorisation step is often where processes slow down. If clients do not understand what they need to do, the agent cannot access the information efficiently. Sending clients the HMRC authorisation video can make the process cleaner and reduce support time.

However, the Income Record Viewer should not be treated as a replacement for good client onboarding. It is a support tool, not a substitute for proper fact-finding, clear engagement terms and accurate records of advice.

Temporary VAT reduction for summer 2026

HMRC’s Talking Points update also includes the Great British Summer Savings 2026 scheme. From 25 June 2026 to 1 September 2026, the Government is introducing a temporary reduced VAT rate of 5% for selected children’s meals, children’s admission to theatres, cinemas, concerts, exhibitions and shows, and admission tickets to family attractions.

Businesses can read the full Revenue and Customs Brief 5 (2026). The key point is that this is targeted and temporary. Businesses should not assume every sale qualifies.

For bookkeepers and accountants, this is a systems issue as much as a VAT issue. Affected businesses may need to update VAT codes, till systems, menus, ticketing platforms, invoices and bookkeeping workflows before the temporary rate begins.

Action points for VAT-registered clients

This should be handled early. If the wrong VAT treatment is applied at point of sale, correcting transactions later may create avoidable work and potential compliance issues.

UK Freeports: tax and customs benefit guidance

The HMRC update includes a recorded webinar on UK Freeports. The webinar gives an overview of UK Freeports and explains possible tax and customs benefits using examples for two different businesses.

Members can access the UK Freeports recorded webinar through HMRC’s webinar platform.

This topic will not apply to every client. It is most relevant for businesses involved in importing, exporting, logistics, manufacturing, supply chain operations or activity near a Freeport location. The main point for agents is to recognise when a client may need specialist advice.

Freeports can involve customs, tax, property and operational considerations. Bookkeepers and accountants should avoid giving unsupported advice outside their competence. Instead, they should identify the issue, flag the opportunity and refer clients to appropriate specialist support where needed.

Additional HMRC support, app and online safety guidance

The HMRC email also points agents and clients towards wider support resources. These are not the core focus of the update, but they are still useful for client service and risk reduction.

This matters because MTD, Self Assessment and tax deadlines often create opportunities for scammers. Clients should be encouraged to use GOV.UK directly, avoid clicking suspicious links and report anything that looks fraudulent.

What members should prioritise next

The HMRC Talking Points update covers a wide set of resources, but not every item carries the same operational urgency. For most members, Making Tax Digital for Income Tax should be the first priority because it affects client records, software, authorisation, quarterly workflows and practice capacity.

The weakest approach is to treat this as a future deadline. MTD preparation should already be part of regular practice management. Client lists, software checks, engagement letters, authorisation workflows and internal training all need to be reviewed before the first wave of affected clients reaches the deadline.

Members should also consider how these changes fit into wider CPD. IAB’s article on CPD for finance professionals is a useful reminder that structured learning supports service quality, client confidence and professional standards.