TaxSimba — Main or Supporting MTD Accountant: Who Files Your Annual Return?
Preparation worksheet

Optional offline planning aid, not a tax return or filing confirmation.
Keep completed notes securely; never include passwords or one-time codes.

WORK THROUGH THIS EXAMPLE
A bookkeeper has supporting-agent access and an accountant handles the annual position. Record who supplies missing information and who obtains final approval. Keep that agreement beside the permissions so a completed update is not mistaken for annual-return responsibility.

DECISION TO RESOLVE
Who is the main agent responsible for the final return, and what remains with the supporting agent?

YOUR POSITION
Relevant year and source: ____________________
Evidence supporting your answer: ____________________
Missing item and who will obtain it: ____________________
Deadline or next review date: ____________________

1. List all advisers and current authorisations.
Notes: ______________________________

2. Identify the main agent.
Notes: ______________________________

3. Allocate record, update and correction responsibilities.
Notes: ______________________________

4. Confirm annual-return work and handover dates.
Notes: ______________________________

5. Keep submission evidence accessible without sharing passwords.
Notes: ______________________________

Actions agreed and responsible person:
____________________________________

Guide: https://taxsimba.co.uk/blogs/mtd-main-vs-supporting-accountant
Check the current guide and official sources before relying on a deadline or process.