To create an agent services account, you must first register with HMRC as a tax agent.

If you already have a HMRC online services account and have at least one authorised 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 HMRC Standard for Agents.

What you’ll need

You’ll have to provide the following information:

• full name
• trading name (if different)
• address that your business activities are carried out from (this cannot be a PO box address)
• telephone number
• email address
• National Insurance number
• Self Assessment Unique Taxpayer Reference (UTR) (you must provide this if you are a director with a UTR, a sole trader or a partner)
• partnership UTR, limited liability partnership UTR or company UTR (if applicable)
• company registration number (if applicable)
• VAT registration number (if applicable)
• employer PAYE reference (if applicable)
• details of which taxes you plan to deal with

If your business has multiple partners or directors, you’ll need to provide us with all of their:

• full names
• National Insurance numbers
• Self Assessment UTRs

You’ll also need details of your anti-money laundering supervision registration details including:

• who your supervisory authority is and documentary evidence (check with your supervisor what evidence you should provide)
• your anti-money laundering supervision registration number if HMRC is your anti-money laundering supervisory authority

Where to send your information

Send your information by post to:

We will not register you if you do not give the correct information or we’re not satisfied with the information you provide.

We will tell you if you’re registered within 40 working days of receiving the application.

What happens next

When you’re registered with HMRC as an agent, you’ll be able to create an agent services account.

You can check when you can expect a reply from HMRC.