Can an accountant submit the final declaration for sole traders and landlords?

Can an accountant submit the final declaration for sole traders and landlords? Yes, if they are your main agent and you have authorised them. HMRC now calls the final declaration your tax return. For 2026-27 it is due by 31 January 2028, and you check and confirm it first. Yes. Final declaration was HMRC's older name for the year-end step under Making Tax Digital. HMRC's terminology guide for software developers now says to call it the tax return, and GOV.UK's guidance uses that term. Only if they are your main agent. GOV.UK says a supporting agent cannot submit your tax return or finalise your overall tax position. A main agent, or you yourself, sends it. GOV.UK says your agent shares a copy of what will be sent and asks you to confirm in writing that it is correct and complete. You must check the information and tell them it is right before they submit. Read the full answer, with every source, at rightotax.co.uk.