This article provides general information only and should not be considered legal advice.

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Are electronic signatures legal in the UK?

Yes. Electronic signatures are generally recognised in the UK. 

In most cases, an electronic signature can be used as an alternative to a handwritten signature, including where a document has a statutory signature requirement. The Law Commission has confirmed that electronic signatures can be used to execute documents, provided the person signing intends to authenticate the document and any required formalities are satisfied. 

However, the right process depends on the document, the evidence needed, and any specific legal, regulatory, industry, or recipient requirements that apply. 

For accounting firms, that means a simple electronic approval may be suitable for some workflows, while others may require stronger evidence around identity, authorisation, document integrity, and audit history. 

What is UK eIDAS?

UK eIDAS is the UK’s retained framework for electronic identification, trust services, and electronic signatures.

It is based on Regulation (EU) 910/2014, which was adopted into UK law after Brexit and amended for the UK. In practical terms, UK eIDAS helps define different levels of electronic signature and sets rules for trust service providers. The three common signature levels are: 

• Simple electronic signature: a broad category that can include typing a name, clicking to approve, or applying a signature through an electronic signature platform.  
  

• Advanced electronic signature: a stronger form of electronic signature that must meet specific requirements, including being uniquely linked to the signer and capable of identifying them.  
  

• Qualified electronic signature: a higher-assurance signature based on a qualified certificate and qualified signature creation device.  
  

Most everyday business workflows do not automatically require the highest level of signature. The level of evidence needed should match the document, the risk, and any specific rules that apply. 

What makes an electronic signature valid in the UK?

A valid electronic signature is usually less about how the signature looks and more about the evidence behind it. In general, firms should consider whether the signature process can show:

Identify the signer

The signing method should help identify who signed, using details like email, account information or authentication records.

Show intention

The signer should show they intended to approve or accept the document through a deliberate signing or approval step.

Be reliable for the circumstances

The method should suit the type of document being signed. Higher-risk documents may require stronger evidence.

Meet any consent requirements

In some cases, the receiving party must accept electronic signatures, especially government agencies.

Check formalities

Some document types may have extra requirements, such as witnessing, specific wording or a particular submission process.

For routine client documents, a well-managed electronic signature workflow can give firms a clearer record than email approval alone.

Electronic signatures for UK accounting firms

Accounting firms send large volumes of documents to clients every year. Many of these documents need clear client approval before work can begin, filings can be submitted, or records can be finalised. 

Common examples include: 

• engagement letters  
  

• tax forms  
  

• client authorisations  
  

• financial statements  
  

• onboarding packs  
  

• compliance documents  
  

Managing these manually can create unnecessary admin. Teams often spend time sending PDFs, chasing email replies, checking whether the right version was approved, and storing evidence across inboxes and folders. 

Electronic signature software helps firms replace that manual process with a more structured workflow. Documents can be sent digitally, clients can approve them from anywhere, and the firm can keep a clear record of the signature event. 

For busy practices, this can help reduce follow-up, improve turnaround times, and give staff better visibility over outstanding client approvals. 

Electronic signature vs digital signature

Electronic signatures vs digital
signatures at a glance

Electronic signature

✓ Broad category

✓ Shows agreement or approval

✓ Can be typed, clicked, drawn, or submitted

✓ Useful for everyday business documents

✓ Evidence depends on the signature method

Digital signature

✓ More secure type of electronic signature

✓ Helps verify who signed

✓ Helps detect document changes

✓ May use certificates or audit-trail evidence

✓ Useful for higher-trust workflows

An electronic signature is any electronic method used to indicate approval or agreement.

This could include: 

• typing your name

• drawing a signature on a touchscreen 
  

• uploading a signature image 
  

• clicking to accept 
  

• signing through an electronic signature platform. 
  

A digital signature generally refers to a more secure form of electronic signature that uses technologies such as encryption or digital certificates to help verify the signer and protect the integrity of the document. 

For most UK accounting firms, the important question is not only which term is used, but whether the signature process provides enough evidence for the document or workflow. Some client approvals may only need a simple electronic signature, while higher-risk or regulated workflows may require stronger evidence. 

To learn more, read: 

• What is a digital signature? 
  

• Digital signature vs electronic signature 
  

• Digital signature examples and samples
  

Digital signatures vs document approvals

Not every UK tax workflow requires a traditional signature. 

Some HMRC digital services require the client or agent to approve information before it is submitted. For example, HMRC’s VAT Making Tax Digital developer guidance requires software to show a declaration before a VAT return is sent. 

For agent submissions, that declaration confirms the client has received a copy of the VAT return information and approved it as correct and complete to the best of their knowledge. 

That is different from a digitally signed document. 

An approval can confirm that a client has reviewed and accepted information. A digital signature can go further by creating a stronger evidence trail around the approval, including who signed, when they signed, which document version they approved, and whether the signed document has changed after signature. 

For accounting firms, this distinction matters. Whilst some workflows may only technically require approval, a digital signature provides evidence that the client has reviewed and signed the document.

How FuseSign supports UK firms

FuseSign helps accounting firms manage client signature workflows with more visibility, structure, and confidence. 

Instead of relying on email chains and manually returned PDFs, firms can send documents for electronic signature and keep a clearer record of the approval process. 

FuseSign supports stronger signature evidence through features such as: 

• SMS codes  
  

• IP logging  
  

• timestamped audit trails  
  

• GlobalSign certificates  
  

These features can help firms record who signed, when they signed, how the signature process occurred, and which version of the document was approved. 

For UK accounting firms, that can be especially useful across recurring client workflows such as engagement letters, tax documents, compliance forms, onboarding packs, and financial statements. 

Frequently Asked Questions