If you’re an agent signing up a client you can use this functionality to request authorisation to act on a client's behalf for a specific Making Tax Digital (MTD) tax service. It allows the agent to check the status of authorisations already requested and query active or inactive relationships.
This process involves the agent providing their own personal identifier and some information about the client that they wish to act on behalf of. This generates an Email with a link that the agent can send to their client. The client can then follow this link to authorise the agent for a service with HMRC.
To use this functionality the agent should be: