Create an agent services account for your tax agent firm to use certain HMRC services.
If you’re a new tax agent, before you can create an agent services account you must first register as an agent by post. When your registration has been accepted by HMRC, you can create an account.
If you’re already transacting online as an agent with HMRC and have at least one client (for Self Assessment, Corporation Tax, PAYE or VAT), you can immediately create an agent services account.
There’s a different way to apply for an agent services account if you’re not based in the UK.
From 2 August 2023, you must have an agent services account if you are a tax agent and you want to:
- submit Income Tax or PAYE repayment claims on behalf of others
- charge a fee for doing this
Check if you need an agent services account to submit repayment claims.
Who can create an account
To create an agent services account, you must be either:
- director
- partner
- sole trader
What you’ll need
You’ll need:
- your Government Gateway user ID and password (if you do not already have one, you can create one from the sign in page)
- the Unique Taxpayer Reference (UTR) for your tax agent firm
- the postcode associated with your UTR
- your company registration number, if you have one
- your VAT registration number, if you have one
- your National Insurance number and date of birth to confirm your identity if you’re a sole trader or business partnership
- your National Insurance number and date of birth to confirm your identity if you’re a Limited Liability Partnership (in some cases)
- the name of your money laundering supervisory body, membership number and renewal date
Create an agent services account
Sign in using your Government Gateway user ID and password. If you do not already have them, you can create them from the sign in page.
Online services may be slow during busy times. Check if there are any problems with this service.
After you create an account
If you’re a new agent, you’ll now have a Government Gateway user ID for your agent services account.
If you’re already a tax agent, you’ll have a new Government Gateway user ID that you use for agent services account and an existing one for HMRC online services.
Make sure you keep a record of which user ID is for which account.
You’ll now have access to multiple tax services within the agent services account. You do not need to register separately for each tax service, but you will need to register for any that are not accessed through the agent services account.
Next, you should:
- Sign into your agent services account and begin to request authorisation from your clients.
- Create individual Government Gateway user IDs for your staff and set permissions to manage their access to services and clients.
Get help
If you need help, you can:
- follow the agent step by step guide for Making Tax Digital for VAT
- watch a video to see how to create an agent services account
- call the VAT online services helpline for help with Making Tax Digital for VAT
- call the HMRC Self Assessment online services helpline for help with Making Tax Digital for Income Tax
