If you’re a new tax agent, you must first register with HMRC for an agent services account. 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.

Your application to access our services will be measured against the HMRC standard for agents.

To create an agent services account, you must be one of the following:

You’ll need:

Read about receiving Income Tax or PAYE repayments on behalf of others if you intend to submit nominations for Income Tax repayments using P87, R40 and MATCF print and post forms.

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.

Create now

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 your 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 be given an agent reference number which you will need to receive Income Tax or PAYE repayments on behalf of others.

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:

You must not use the fact that you have an agent services account to suggest or imply that:

HMRC does not endorse any individual businesses or tax agents.

Find out more about HMRC’s standards for agents.

If you need help, you can:

Published 15 March 2018
Last updated 7 February 2025 + show all updates