You must apply to HMRC for approval before you can create an agent services account, if:

• your agent business is based outside the UK
• you want to:
  • access new HMRC online services
  • use software to communicate with HMRC on behalf of your clients

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

Who can apply

You can apply if:

• your agent business complies with anti-money laundering supervision registration or similar regulations in your country
• the person applying is a director or senior officer of the business

What youyou’ll will need

YouYou’ll will need your:

• full name
• job title
• business trading name
• telephone number
• email address
• main trading address,address which(this cannot be a PO Box or thirda partythird-party addressaddress)
• anti-money laundering supervisory details, if yourrequired countryin requiresyour this,country, includingincluding:
  • the supervisoryname body’sof name,your supervisory body
  • your membership number
  • your andmembership therenewal date

If you do not need to register with an anti-money laundering supervisory body in your membershipcountry:

• answer needs‘No’ to bethe renewedrelevant question in the application
• upload a document explaining why registration is not required
• upload this document with your proof of trading address

When you apply

To apply, you willmust alsoupload need a photo or scan of your proof:of:

• proof of your trading address, forsuch example,as a bank statement or utility bill dated inwithin the last 3 months
• proof that your business is registered with an anti-money laundering supervisory body, if required in your country, such as a letter from yourthe supervisory body dated inwithin the last 12 months, if your country requires thismonths
• proof of tax registration, forsuch example,as a letter from a tax authority dated inwithin the last 12 months

You may also need:

• any HMRC agent codes you have
• your UK National Insurance number or Self Assessment Unique Taxpayer Reference, if you have one
• your company registration number or equivalent, if you have one
• any business tax references you have in your own country

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

How to apply

You’ll need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you use the service.

You will not be able to save your progress so have all your information together before you start your application.

Start now

You can also check the progress of your application.

What happens next

HMRC will tell you within 28 days if your application has been approved, and what you need to do to set up your agent services account.

If your application is approved, you’ll need to finish setting up your agents services account before you can use it to act on behalf of your clients.

If your application is rejectedrejected, we will tell you why.