Guidance

Find out how to register as a professional tax agent with HMRC

There are different ways to register depending on which tax service you want to use on behalf of your client.

From:
HM Revenue & Customs
Published
7 September 2022
Last updated
330 MayOctober 2023 — See all updates

Once you’ve completed the first steps before registering, you must then register as a tax agent with HMRC for the tax services you want to use. This is different from registering your own business for tax.

To register, you must:

  1. Check which type of account you need.
  2. Follow the instructions on how to register for that type of account.

You must also have authorisations in place from each of your clients so that you can transact on their behalf.

You should not use your client’s Government Gateway user ID or access their online tax account.

Check which type of account you need

Depending on which tax services you will be using, there are different ways to register and access them online, including:

  • using an agent services account (ASA)
  • using a HMRC online services account
  • directly signing into some services using an agent Government Gateway user ID

Check each section to see which type of account you need to create for the tax service you want to register for.

RegisterCheck if you should register for an Agentagent Servicesservices Accountaccount

You will need to register for an Agentagent Servicesservices Accountaccount if you want to use:

  • Capital Gains Tax on UK Property
  • Income Record Viewer
  • Making Tax Digital for Income Tax Self Assessment
  • Making Tax Digital for VAT
  • Online Tax Registration Service
  • Plastic Packaging Tax
  • Trust Registration Service

From 26 February 2024, if you’re a paid tax agent submitting Income Tax or PAYE repayment claims for someone else, and you want to the repayment to be paid to you, then you will need to do both of the following: 

Check if you need an agent reference number to receive Income Tax or PAYE repayments on behalf of others.

If you already have ana HMRC online services account and have at least one authorised client (for Self Assessment, Corporation Tax, PAYE or VAT), you can create an agent services account.

If you do not already have an HMRC online services account, you must:

  1. must first Registerregister with HMRC for an agent services account (this is done in writing and can take up to 28 days)
  2. Create an agent services account

From 2 August 2023, you must have an agent services account if you are a tax agent and you want to:days).

  • submit Income Tax or PAYE repayment claims on behalf of others
  • charge a fee for doing this

Check if you needshould anregister agent services account to submit repayment claims.

Register for ana HMRC online services account

You will need to register for ana HMRC online services account if you want to use:

  • Charities
  • Construction Industry Scheme for Agents (CIS)
  • Corporation Tax
  • Employment Related Securities for Agents (ERS)
  • Gambling Tax
  • Machine Games Duty
  • Notification of Vehicle Arrivals (NOVA)
  • PAYE
  • Self Assessment
  • VAT
  • VAT EU Refunds for Agents
  • VAT Mini One Stop Shop for Agents (MOSS)

ThereYou aremust atake fewthe following steps you must take to register for ana HMRC online services account, they are:account:

  1. Create a Government Gateway user ID to access an HMRC online services account.

  2. Register for the tax you need and get an agent code or reference number.

  3. Use your agent code or reference number to enrol the tax service you want to use onto your account.

If you want to register for Gambling Tax, you do not need an agent code or reference number, you can register instantly on your HMRC Online Services account when you sign in with your Government Gateway ID.

1. Create a Government Gateway user ID

You must first create a Government Gateway user ID and select ‘Register as an agent’ to get an agent account. Make sure to keep a record of your user ID and password.

2. Apply for an agent code or reference number

There are different ways to get agent codes and reference numbers depending on which tax service you’re using.

You only need to apply for a VAT agent reference number if you’re not VAT registered. If you’re already VAT registered, you can use the VAT number you already have.

Tax service What type of code you need How long it takes How to apply
Charities agentAgent reference number or customer account reference number upUp to 28 days applyApply online or in writing for an agent reference number or customer account reference number.
CIS PAYE reference number instantInstant applyApply online for a PAYE reference number for CISCIS.
Corporation Tax agentAgent code 28 days applyApply in writing for an agent code for Corporation TaxTax.
ERS PAYE reference number instantInstant applyApply online for a PAYE reference number for ERSERS.
Machine Games Duty agentAgent reference number instantInstant applyApply online for a Machine Games Duty agent reference number.
NOVA VAT reference number instantInstant applyApply online for a VAT reference number for NOVANOVA.
PAYE PAYE reference number instantInstant applyApply online for a PAYE reference number.
Self Assessment agentAgent code 28 days applyApply in writing for an agent code for Self AssessmentAssessment.
VAT VAT reference number instantInstant applyApply online for a VAT reference number.
VAT EU Refunds VAT reference number instantInstant applyApply online for a VAT reference number for VAT EU RefundsRefunds.
VAT MOSS VAT reference number instantInstant applyApply online for a VAT reference number for VAT MOSSMOSS.

3. Enrol the tax services you want to use

Once you’ve registered and got the agent code for the service you want to use, you can then enrol it onto your HMRC online services account. Once you’ve enrolled a tax service, you will need to activate the service before you can transact.

RegisterCheck if you should register using a Government Gateway user ID

If you already have a Government Gateway user ID, use it to sign into the online service and complete your registration. If you do not have a user ID, you can create one from the sign in page.

You can do this to register for:

Published 7 September 2022
Last updated 330 MayOctober 2023 + show all updates

  1. Guidance added for agents who charge a fee to submit Income Tax or PAYE repayment claims on behalf of others, and are nominated to receive repayment on behalf of others.

  2. Information about needing an agent services account to submit Income Tax or PAYE repayment claims on behalf of others has been added.

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