Keep taxpayer and agent HMRC connections separate
Follow this guide to use the correct authority context for each filing and never reuse one taxpayer token for another taxpayer. The guide then takes you through the correct route, the checks to complete before making changes, the workflow in order, and the evidence to review afterwards.
What you’ll accomplish
Use the correct authority context for each filing and never reuse one taxpayer token for another taxpayer. The MTD module stores tax profiles, HMRC authority, obligations, frozen filing snapshots, approvals and audit evidence, while Accounting remains the primary financial record system.
Follow these steps
- Go to Tax Centre → Settings / Approvals / VAT / Income Tax.
- Verify you are working on the correct taxpayer profile and tenant before you keep taxpayer and agent hmrc connections separate.
- Follow the on-screen workflow for keep taxpayer and agent hmrc connections separate and keep the underlying Accounting records unchanged unless a genuine bookkeeping correction is required.
- Check any blocker or warning before continuing; a blocker must not be bypassed by manually re-keying tax totals.
- Keep client approval, professional review and HMRC authority requirements separate and complete each one that applies to the filing mode.
- Use the Audit Trail and frozen snapshot details to verify what was prepared, approved and submitted.
Checks before you continue
Technical basis for this guidance
This guide was checked against libraries/Mtd_hmrc_oauth_service.php; libraries/Mtd_approval_service.php; controllers/Mtd_hmrc_compliant.php. The user instructions describe only behaviour exposed or enforced by the supplied module. Internal secrets, encrypted token values and database identifiers are intentionally not shown to ordinary users.
Compliance and operational boundaries
- Britixo Accounting & Bookkeeping remains the authoritative ledger; the MTD module is a tax preparation/submission layer.
- Government Gateway usernames and passwords must never be entered into or stored by Britixo.
- A tax filing must not proceed when transaction-level digital lineage cannot be proven.
- Agent OAuth authorises the software connection only; the supplied v1.0.0 module does not create the legal HMRC client-agent relationship. Establish/verify that relationship separately through the appropriate HMRC process.