When connecting Easy MTD with HMRC, the user ID and password that must be specified will depend on whether you connacting with HMRC for an an individual taxpayer, an individual business, or all taxpayers or businesses you manage as an agent. The table below explains what user ID and password you must specify for each circumstance:
| An individual taxpayer | The Income Tax HMRC user ID and password associated with the taxpayer. |
| An individual business | The VAT HMRC user ID and password associated with the business. |
| All businesses or taxpayers you manage as an agent | The HMRC agent services account user ID and password. Easy MTD is connected with HMRC for all businesses or taxpayers managed under the agent services account. |
More: For further details about connecting Easy MTD with HMRC, refer to the Connecting with HMRC section of the help.